AN ACT relating to a sales and use tax exemption for diapers.

HB 282 exempts all diapers from Kentucky's sales and use tax starting July 1, 2025. The bill defines "diaper" as an absorbent garment worn by people unable to control bladder or bowel movements. This change directly affects parents, caregivers, and retailers who purchase or sell diapers in Kentucky, removing the tax on these essential items. The policy change modifies Kentucky Revised Statute 139.480 to exclude diapers from taxable sales.