# Kentucky HB 114: AN ACT relating to sales and use tax exemptions for baby and personal care products.

Kentucky HB 114, AN ACT relating to sales and use tax exemptions for baby and personal care products., is a 2026 Regular Session House bill sponsored by George Brown Jr. (Democrat); status failed, last action 2026-01-14 (to Appropriations & Revenue (H)) (as of 2026-11-01).

- Canonical: https://policyrisk.com/state-bill/KY-HB114-2026RS
- As of: 2026-11-01
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Kentucky HB 114
- State: Kentucky
- Session: 2026 Regular Session
- Title: AN ACT relating to sales and use tax exemptions for baby and personal care products.
- Status: failed
- Chamber: House
- Introduced: 2026-01-07
- Last action: 2026-01-14, to Appropriations & Revenue (H)
- Sponsor: George Brown Jr. (Democrat)
- Cosponsors: 3
- Subjects: Children And Minors, Reports Mandated, Reproductive Issues, Sunset Legislation, Taxation, Taxation, Sales And Use, Women
- Touches household money: no
- Economic provisions PRIA read: 0

## Summary

No summary available.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: George Brown Jr. (Democrat), House
- Cosponsor: Al Gentry (Democrat), House
- Cosponsor: Beverly Chester-Burton (Democrat), House
- Cosponsor: Lindsey Burke (Democrat), House

## Actions (3)

- 2026-01-14: to Appropriations & Revenue (H) (House)
- 2026-01-07: to Committee on Committees (H) (House)
- 2026-01-07: introduced in House (House)

## Bill text

- Introduced, 2025-07-09: [PDF](https://apps.legislature.ky.gov/recorddocuments/bill/26RS/hb114/orig_bill.pdf)

## Related bills

- SB 197: AN ACT providing funding and establishing conditions for state government agencies and institutions, making an appropriation therefor, and declaring an emergen… (became law)
- SB 133: AN ACT relating to the fiscal reporting of local entities. (signed)
- HB 869: AN ACT relating to fiscal matters and declaring an emergency. (signed)
- SB 324: AN ACT relating to the entertainment industry. (signed)
- SB 66: AN ACT relating to the operation of a motor vehicle. (signed)
- HB 826: AN ACT relating to education. (signed)

## Sources
- [Introduced (PDF)](https://apps.legislature.ky.gov/recorddocuments/bill/26RS/hb114/orig_bill.pdf)

## Related
- [SB 197: AN ACT providing funding and establishing conditions for state government agenc…](https://policyrisk.com/state-bill/KY-SB197-2026RS)
- [SB 133: AN ACT relating to the fiscal reporting of local entities.](https://policyrisk.com/state-bill/KY-SB133-2026RS)
- [HB 869: AN ACT relating to fiscal matters and declaring an emergency.](https://policyrisk.com/state-bill/KY-HB869-2026RS)
- [SB 324: AN ACT relating to the entertainment industry.](https://policyrisk.com/state-bill/KY-SB324-2026RS)
- [SB 66: AN ACT relating to the operation of a motor vehicle.](https://policyrisk.com/state-bill/KY-SB66-2026RS)
- [HB 826: AN ACT relating to education.](https://policyrisk.com/state-bill/KY-HB826-2026RS)
- [Kentucky bills](https://policyrisk.com/states/kentucky/bills)
- [Kentucky state hub](https://policyrisk.com/states/kentucky)
- [All state legislation](https://policyrisk.com/state-bills)

Source: PRIA, https://policyrisk.com/state-bill/KY-HB114-2026RS (as of 2026-11-01).