KY HB114

Exempts from Kentucky sales and use tax: baby bottles (including nipples and liners), baby wipes, breast pumps, breast pump collection and storage supplies, breast pump kits, children's diapers, adult diapers, incontinence products, and menstrual discharge collection devices (tampons, pads, menstrual cups, period underwear)

Adds statutory definitions for "breast pump," "breast pump collection and storage supplies," "breast pump kit," "diaper," "incontinence product," "incontinence underpad," "menstrual discharge collection devices," and "pad, liner, and booster pad" to KRS 139.010

Exemptions apply to items sold or purchased on or after August 1, 2026, through July 31, 2030 (4-year sunset provision)

Requires the Department of Revenue to report annually to the Interim Joint Committee on Appropriations and Revenue by September 1 on the total exemptions claimed in the preceding fiscal year and cumulative amounts claimed

Amends KRS 131.190 to authorize sharing exemption claim data with the Legislative Research Commission for oversight purposes