Budget & Taxes (Sales Tax)

in committee · Kentucky · House Mar 10, 2026

HB 865: AN ACT relating to a sales and use tax exemption for diapers.

Amend KRS 139.010 to define "diaper"; amend KRS 139.480 to exempt all diapers from the sales and use tax; make technical corrections; EFFECTIVE August 1, 2026.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill exempts diapers from sales tax, providing tax relief for families with children, which aligns with supporting budget policies that reduce tax burdens on essential items.85% confidence

Sub-Topics Sales Tax Tax Incentives

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in committee · Kentucky · Senate Feb 26, 2026

SB 258: AN ACT relating to a sales and use tax exemption for diapers.

SB 258 exempts all diapers from Kentucky's sales and use tax. The bill amends state tax law to define "diaper" as an absorbent garment worn by people who cannot control bladder or bowel movements, and removes diapers from the list of taxable items. This directly affects parents, caregivers, and individuals purchasing diapers for infants, toddlers, or adults with incontinence needs by eliminating the tax on these essential products. The key change is a straightforward policy update to the tax code, making diapers tax-free at the point of sale.

Topics ✓ Budget & TaxesSupports Budget & TaxesExempts diapers from sales tax, providing direct tax relief for lower-income families purchasing essential items.95% confidence

Sub-Topics Procurement Sales Tax Tax Incentives

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in committee · Kentucky · House Mar 4, 2026

HB 739: AN ACT relating to the partial distribution of pari-mutuel racing tax receipts to local governments.

Amend KRS 138.510 to allocate moneys from the pari-mutuel racing excise tax distribution to the local government support fund; create a new section of KRS Chapter 230 to establish the pari-mutuel racing local government support fund to be administered by the Department for Local Government; establish parameters for use of fund moneys; amend KRS 131.190 to allow the Department of Revenue to share information relating to the calculation of the new fund distribution.

Topics ✓ Budget & TaxesSupports Budget & TaxesRedirects existing pari-mutuel racing tax revenue to a new local government fund, strengthening local fiscal support through dedicated budget allocation.92% confidence

Sub-Topics Sales Tax

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in committee · Kentucky · House Mar 6, 2026

HB 785: AN ACT relating to solar farms in the Commonwealth.

Create a new section of KRS Chapter 138 to define "owner," "solar farm," and "taxes"; levy an excise tax on the owner of a solar farm in Kentucky at an annual rate of $200 per acre for land used to generate electricity; provide for a yearly increase of the tax rate based on the change of the consumer price index; specify reporting and payment requirements; establish penalties.

Topics ✓ Budget & TaxesSupports Budget & TaxesImposes new $200/acre annual excise tax on solar farms, directly creating a tax revenue stream for state budget management.95% confidence ✗ EnergyOpposes EnergyImposes annual $200/acre tax on solar farms, creating financial barriers to renewable energy development per bill's tax structure and subjects.90% confidence

Sub-Topics Sales Tax Solar

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in committee · Kentucky · House Mar 3, 2026

HB 723: AN ACT relating to sales and use tax.

Create a new section of KRS Chapter 139 to annually transfer 80% of the sales and use taxes, interest, and penalties collected during the preceding fiscal year from sporting goods retailers from the general fund to the Kentucky Heritage Land Conservation fund.

Topics ✓ Budget & TaxesSupports Budget & TaxesTransfers 80% of sporting goods sales tax revenue from general fund to conservation fund, directly funding an environmental program through tax allocation.92% confidence ✓ EnvironmentSupports EnvironmentTransfers 80% of sporting goods sales tax revenue to Kentucky Heritage Land Conservation fund, directly funding environmental conservation efforts.95% confidence

Sub-Topics Sales Tax State Budget Conservation

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in committee · Kentucky · House Jan 15, 2026

HB 241: AN ACT relating to the exemption of certain animal services from sales and use tax.

Amend KRS 139.470 to exempt from sales and use tax pet adoption fees and certain small veterinarian service fees charged by local government animal shelters and nonprofit animal welfare organizations; apply to transactions on or after August 1, 2026.

Topics ✓ Budget & TaxesSupports Budget & TaxesExempts pet adoption/vet fees from sales tax, providing tax relief to nonprofits and shelters per tax relief indicators.90% confidence

Sub-Topics Sales Tax

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in committee · Kentucky · House Jan 29, 2026

HB 451: AN ACT relating to the limited liability entity tax.

Amend KRS 141.0401 to exempt entities doing business in Kentucky with gross receipts of less than $100,000 from paying the limited liability entity tax for taxable years beginning on or after January 1, 2027.

Topics ✓ Budget & TaxesSupports Budget & TaxesExempts small businesses (<$100k gross receipts) from LLC tax, providing direct tax relief for small entities under Budget & Taxes.90% confidence

Sub-Topics Business Taxes Sales Tax

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in committee · Kentucky · House Feb 4, 2026

HB 499: AN ACT relating to motor vehicle usage tax.

Amend KRS 138.470 to exempt from motor vehicle usage tax any motor vehicle purchased by current members of the Kentucky National Guard or reserve component, motor vehicles brought into the Commonwealth that were sold by a dealer in another state to a member of the Armed Forces on duty in the Commonwealth while that person was on temporary duty in another state, and motor vehicles registered outside the state by a veteran or member of the United States Armed Forces that were purchased while that person was a member of the Armed Forces.

Topics ✗ Budget & TaxesOpposes Budget & TaxesExempts military vehicles from tax, reducing state tax revenue and limiting collection under taxation.85% confidence ✓ VeteransSupports VeteransExempts veterans and military members from motor vehicle tax, providing direct financial benefit and aligning with veteran support indicators.95% confidence

Sub-Topics Sales Tax National Guard & Reserve

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in committee · Kentucky · House Jan 14, 2026

HB 175: AN ACT relating to a sales and use tax holiday and declaring an emergency.

Create a new section of KRS Chapter 139 to define terms; establish a 3-day sales and use tax holiday during the first Friday through Sunday in August each year exempting eligible property, which includes tangible personal property, with certain exceptions, not to exceed $3,000, and clothing or clothing accessories or equipment if the price of the item does not exceed $200; direct that the first sales tax holiday will occur from August 7 to August 9, 2026; EMERGENCY.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides temporary sales tax exemption for essential items (clothing <$200, goods <$3k), offering direct tax relief to lower/middle-income residents during annual holiday period.95% confidence

Sub-Topics Sales Tax

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in committee · Kentucky · House Jan 14, 2026

HB 86: AN ACT relating to the use of tax dollars by the Governor for international travel.

Create a new section of KRS Chapter 11 to require the Governor to request permission from the State Treasurer to use tax dollars for international travel; prohibit the use of tax dollars for international travel by the Governor without approval.

Topics ✗ Budget & TaxesOpposes Budget & TaxesRestricts state spending by requiring Treasurer approval for Governor's international travel with tax dollars, limiting fiscal use per bill's prohibition without approval.95% confidence

Sub-Topics Sales Tax

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