Democratic Senator’s bill ending tax on diapers earns bipartisan cheers

It’s not often that Republicans in Frankfort cheer on a Democrat-sponsored bill.

But such was the case Monday when the Senate Clerk announced the filing of Senate Bill 97 from Sen. Cassie Chambers Armstrong, D-Louisville, to exempt diapers from the state’s 6% sales tax.

Amid an otherwise quiet listing of the bills filed, senators on both sides of the aisle let out a smattering of celebratory “ayes.”

Senate Majority Floor Leader Damon Thayer, R-Georgetown, even boasted: “I’m a co-sponsor.”

At least among a solid number of Senate Democrats and Republicans, Armstrong’s bill has brought bipartisan enthusiasm in a way that relatively few Democrat-sponsored bills have in recent years since Republicans took full control of the state legislature in 2017.

“I think one of the places we can find common ground is helping support our working families,” Armstrong said.

“When you look at the issue of diaper need and you realize there aren’t resources to provide this essential good for families, people see that it’s something that needs to be addressed.”

Armstrong, who has spent “thousands” on diapers between her two children, cited a National Diaper Bank Network study that shows 1 in 2 U.S. households with young children “struggle to afford the diapers necessary to keep their children clean, dry and healthy.”

The top Republican co-sponsor on the bill is Julie Raque Adams, a Louisville Republican.

Armstrong said that every woman serving in the Senate except Sen. Amanda Mays Bledsoe, R-Lexington, who has not attended the legislative session while recovering from an injury, has co-sponsored the bill.

The bill adds diapers – a category that includes diapers for adults as well as children, per Armstrong – to the existing state statute list of items exempt from taxation. The latest fiscal note on the bill estimates that exempting diapers from the 6% sales tax will cost around $10 million per year, but Armstrong said she thought that estimate was high.

The $10 million figure is still relatively small compared to the total $9.1 billion in tax exemptions the state gives away each year. Sales tax exemptions on food, medicine and residential utilities “cost” the state around $2 billion per year.

Armstrong said the “cost” of exempting diapers from that tax is well worth it.

“What we’ve seen in other places that have done this kind of policy is people take that money that they’ve saved, and they use it to buy other things for their child. We’re basically freeing up the resources so people aren’t deciding between purchasing enough diapers and purchasing food.”

Thayer said that he didn’t know if the bill would gain final passage as a standalone since tax bills have to start in the House, but “the idea has support” in the Senate. It could be added to a House bill related to tax exemptions or to the two-year budget bill that the legislature is tasked with passing each even-numbered year, Thayer said.

He added helping young families through a tax cut mechanism appeals to the fiscally conservative bent of the Senate Republican caucus.

“I’m a Republican and we’re for tax cuts and it’s a good idea. This helps show that we are pro-mom and pro-baby. I like Sen. Chambers Armstrong’s pluck,” Thayer said.

“I felt like she worked and deserved to have some Republicans sign onto her bill.”

This story was originally published January 9, 2024 at 7:00 AM.

Austin Horn

Lexington Herald-Leader

706-571-8597

Austin Horn is a politics reporter for the Lexington Herald-Leader. He previously worked for the Frankfort State Journal and National Public Radio. Horn has roots in both Woodford and Martin Counties.