Kansas 2025-2026 Regular Session

Kansas Senate Bill SB389

Introduced
1/26/26  
Refer
1/27/26  

Caption

Providing a sales tax exemption for feminine hygiene products, diapers and incontinence products.

Impact

The implementation of SB 389 would significantly alter the landscape of sales tax in Kansas by reducing the financial obligations on households needing these essential items. It specifically targets a demographic that is often overlooked in tax regulations, providing necessary relief to women and families. By removing sales tax from these products, the bill aims to promote equity and enhance the quality of life for users of such products, contributing to greater financial freedom for low-income individuals or families.

Summary

Senate Bill 389 introduces an exemption from sales tax for feminine hygiene products, diapers, and incontinence products. The bill seeks to amend Kansas statute K.S.A. 2025 Supp. 79-3606, expanding the list of items exempt from taxation to include necessary hygiene products for individuals of all ages. This legislative move aims to alleviate financial burdens on families and individuals, ensuring that these essential products are more accessible to those in need, thereby promoting public health and welfare.

Contention

However, the bill may experience contention regarding its impact on state revenue. Critics might argue that the reduction in sales tax could result in significant revenue losses for the state, thereby affecting funding for public services. Furthermore, discussions may arise on whether the state should prioritize tax exemptions on personal hygiene products over other areas needing financial support. The debate between promoting public health through affordable access to necessary products and maintaining budgetary constraints can spark discussions in the legislature.

Implementation_details

If enacted, SB 389 will take effect immediately after publication in the statute book, allowing for the immediate application of tax exemptions on the specified products. It will necessitate updates to state tax collection procedures, ensuring that vendors are equipped to implement these changes effectively while remaining compliant with state tax laws.

Companion Bills

No companion bills found.

Previously Filed As

KS SB6

Providing a sales tax exemption for sales of electricity to residential premises by municipally owned or operated utilities.

KS SB8

Exempting the sale of firearms, firearms accessories, ammunition, firearm safes and firearm safety devices from the retatilers' sales tax.

KS SB2

Eliminating the income limit to qualify for the subtraction modification exempting social security benefits, increasing the income tax credit amount for household and dependent care expenses, establishing the veterans' valor property tax relief act providing for an income tax credit or refund for eligible individuals, citing the increased property tax homestead refund claim section as the homeowners' property tax freeze program, decreasing the normal privilege tax rate, increasing the extent of property tax exemption for residential property from the statewide school levy, decreasing the rate of ad valorem tax imposed by a school district; providing for certain transfers to the state school district finance fund, reducing the state rate of tax on sales of food and food ingredients and modifying the percent credited to the state highway fund from revenue collected.

KS HB2003

Establishing the veterans' valor property tax relief act providing for an income tax credit or refund for eligible individuals, modifying the definition of household income and increasing the appraised value threshold for eligibility of seniors and disabled veterans related to increased property tax claims and citing the section as the homeowners' property tax freeze program, providing property tax exemptions for certain personal property including watercraft, marine equipment, off-road vehicles, motorized bicycles and certain trailers, excluding internal revenue code section 1031 exchange transactions as indicators of fair market value, providing for certain exclusions from the prohibition of paying taxes under protest after a valuation notice appeal and providing four prior years' values on the annual valuation notice.

KS SB1

Modifying income tax rates for individuals, exempting all social security benefits from Kansas income tax, increasing the Kansas standard deduction and the Kansas personal exemption, increasing the income tax credit amount for household and dependent care expenses, decreasing the privilege tax normal tax, excluding internal revenue code section 1031 exchange transactions as indicators of fair market value for property tax valuation purposes, increasing the extent of property tax exemption for residential property from the statewide school levy, providing for certain transfers to the state school district finance fund and abolishing the local ad valorem tax reduction fund and the county and city revenue sharing fund.

KS HB2004

Authorizing counties to propose an earnings tax for ballot question.

KS HB2001

Authorizing the secretary of commerce to enter into agreements with major professional sports franchises to establish STAR bond projects for a major professional sports complex, providing for additional revenue sources, expanding the powers and discretion of the secretary and making other changes to the STAR bonds financing act to facilitate such projects, limiting the secretary’s authority to approve such projects to one year unless extended by the legislative coordinating council, authorizing the Kansas development finance authority to issue STAR bonds for such projects, transferring funds under certain circumstances from the state gaming revenues fund to the attracting professional sports to Kansas fund for the fiscal year ending June 30, 2025, and, if approved by the legislative coordinating council, for the fiscal year ending June 30, 2026.

KS SB5

Authorizing counties to impose an earnings tax.

KS HB2002

Expanding medical assistance eligibility and enacting the cutting healthcare costs for all Kansans act.

KS SB7

Authorizing federally licensed firearm dealers, in addition to county sheriffs, to receive applications for concealed carry licenses and forward such applications to the attorney general, prohibiting sheriffs from assessing any fee related to application services and allowing dealers to assess a fee related to application services not to exceed $20.

Similar Bills

No similar bills found.