Parents facing diaper duty could see relief from bipartisan tax legislation introduced in Kentucky

FRANKFORT, Ky.– For weary parents rolling up their sleeves for 24-hour diaper duty, a bill with bipartisan support in Kentucky would provide a tax credit on the purchase of a necessity that entails a hefty expense.

The measure would exempt diapers from the state’s 6% sales tax. Senators from both parties have signed on as co-sponsors, and the proposal has received hearty support from the operator of a Kentucky diaper bank, who says it cuts to the heart of a harsh reality for some struggling families: cutting back on food and other expenses to stay afloat hold. their babies in clean diapers or reuse disposable diapers.

“When people hear about this bill, they all understand it,” Democratic Sen. Cassie Chambers Armstrong, the bill’s lead sponsor, said in an interview Friday. “Anyone who has young children or young grandchildren understands that diapers are very expensive. Understand that a few hundred dollars a month for a family with two children in diapers is a huge expense and families need relief.”

With two young children of her own, Chambers Armstrong can identify with the frequent trips to the store to buy diapers. By waiving Kentucky’s sales tax on diaper purchases, families with babies or toddlers can save hundreds of dollars each year, she said. The proposed exemption would also apply to adult diapers.

“It adds up over time,” Chambers Armstrong said of the savings. “It sounds small – 6% – but every cent counts when you count pennies.”

According to the National Diaper Bank Network, the struggle to afford diapers is a growing problem. If families can’t afford a steady supply of clean diapers, their babies are more vulnerable to painful rashes and urinary tract infections and require more doctor visits, the group said. Parents risk missing work or school if they cannot afford the diapers needed to leave their babies in day care, the report said.

Since last summer, 26 states have imposed sales taxes on diapers, the organization said. The diaper tax could be as low as 4% or as high as 7%, the report said. Children need at least 50 diaper changes per week, the report said.

Deanna Hornback, who runs a diaper bank in the Louisville area, said she has heard of families rinsing or taping disposable diapers to keep them in use. Calling it a “silent need” that is becoming more common, she said passing the tax holiday would provide much-needed relief for families.

“Not only will you reach those … impoverished families, you will also reach those who fall through the cracks, who struggle or who are too proud to ask for help,” she said in a telephone interview Thursday. So this bill is going to help everyone.”

In a Republican-dominated legislative chamber, Chambers Armstrong has broken through as a Democrat with an idea that resonates with her Republican colleagues. Senate Majority Leader Damon Thayer is among the Republicans adding their name to the bill as a co-sponsor.

“I think it’s a very good bill,” Thayer said Friday. “We are Republicans. We are for lowering taxes. Diapers are an essential part of life.”

Although the bill has attracted a lot of attention, the actual path to implementing a sales tax exemption for diaper purchases is not yet clear. Revenue bills must start in the House of Representatives, so language in Chambers Armstrong’s proposal could eventually be tied to a House measure, Thayer said.

“No matter how it’s done, it’s a victory,” Chambers Armstrong said.

Applying the exemption to diaper purchases would cost the Bluegrass State an estimated $10 million a year in revenue – a minuscule amount compared to the cost of existing sales tax exemptions for food and drugs and at a time when Kentucky has enormous budget reserves due to the rising tax collections. .

Chambers Armstrong views the projected fiscal impact of her bill as too high and says Kentuckians will likely spend savings from the diaper exemption on other family needs.

Whatever the cost to state coffers, the diaper tax exemption would help ease pressure on family budgets, she said.

“When you have young children, diapers – buying them and paying for them – are one of the things you think about every day,” she said. “And I’m fortunate that we had the resources to afford the diapers we needed. But there were so many costs when we first had our two children, just think of all the families who are struggling and what you can do to help them.”

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The legislation is Senate Bill 97.