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Panel gives negative recommendation to bill adding feminine hygiene products to back-to-school tax holiday

2389771 · February 25, 2025
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Summary

The revenues subcommittee voted 4-1 to give Senate Bill 188 a negative recommendation; the sponsor and a witness urged adding feminine hygiene products to the back-to-school tax holiday, citing period poverty and a $255,000 fiscal note, but the subcommittee forwarded the bill to the full Finance Committee with a negative recommendation.

The Revenues Subcommittee voted 4-1 to give Senate Bill 188 a negative recommendation after hearing sponsor remarks and testimony in support of including feminine hygiene products in the state’s back-to-school sales-tax holiday.

Senator Lamar, sponsor of SB 188, said the bill would add menstrual products to the back-to-school exemption so students who cannot afford them would miss fewer days of school. "This allows our students to do is include those feminine hygiene products in that back to school tax free holiday," Lamar said, and cited average menstrual durations of three to seven days per month as part of the rationale.

The committee heard a witness, Bettina Hunt, introduced as Miss Tennessee Corporate America and founder of You First Community Foundation. Hunt testified about period poverty and urged the committee to include menstrual products in the tax holiday. "When a young lady doesn't have the proper menstrual products, she uses substitute items such as socks, t shirts, paper, or even miss school altogether," Hunt said, and urged support for SB 188.

The bill carries a fiscal note of $255,000. Senator Hale moved for a negative recommendation; Chairman Hensley seconded. The roll call recorded four ayes (Senators Hale, Powers, Wally and Chairman Hensley) and one no vote from Senator Yarbrough. The negative recommendation sends SB 188 to the full Finance Committee for further consideration.