The Price of Periods: How Kentucky’s Tampon Tax Harms Students and Wastes State Funds
Grade Level at Time of Presentation
Senior
Major
Computer Science
Institution 25-26
KCTCS
KY House District #
42
KY Senate District #
35
Faculty Advisor/ Mentor
Rebecca Bracken
Department
Dept of Sociology
Abstract
Kentucky taxes menstrual products—a biological necessity for half the population—as luxury items. This "tampon tax" or "pink tax" drives period poverty, limiting access to essential hygiene supplies and disproportionately penalizing low-income students. While opponents argue that exempting these products creates a revenue deficit, analysis provesotherwise: Kentucky collects an estimated $4 million annually from this tax—less than 0.03% of the General Fund. In contrast, the state actively subsidizes the equine industry with over $20 million in annual payouts, a policy choice that reveals a significant fiscal double standard.
This project centers the lived experience of a Kentucky college student compelled to choose between fuel and hygiene, exposing the tangible harm of current tax codes. Her narrative demonstrates how systemic inequities transformmenstruation into a financial crisis, particularly for young women. Furthermore, researcher self-reflection challenges the oversight of policymakers who overlook the daily cost of menstruation.
Additionally, the study uncovers a severe educational toll. In Kentucky, where school funding relies on student attendance, period poverty forces students out of the classroom. Data indicates that if just 20% of menstruating students in grades 6–12 miss two days per month, the state forfeits nearly 659,000 instructional days annually. This absenteeism directly erodes state education funding through the SEEK formula, generating a preventable financial loss for already under-resourced districts.
This research asserts that Kentucky cannot afford to ignore the economic and educational costs of period poverty. Eliminating the tampon tax and providing free menstrual products in schools constitute essential investments in student outcomes and fiscal efficiency. Ultimately, the study calls upon lawmakers to prioritize public health and equity by enacting menstrual equity legislation immediately.
The Price of Periods: How Kentucky’s Tampon Tax Harms Students and Wastes State Funds
Kentucky taxes menstrual products—a biological necessity for half the population—as luxury items. This "tampon tax" or "pink tax" drives period poverty, limiting access to essential hygiene supplies and disproportionately penalizing low-income students. While opponents argue that exempting these products creates a revenue deficit, analysis provesotherwise: Kentucky collects an estimated $4 million annually from this tax—less than 0.03% of the General Fund. In contrast, the state actively subsidizes the equine industry with over $20 million in annual payouts, a policy choice that reveals a significant fiscal double standard.
This project centers the lived experience of a Kentucky college student compelled to choose between fuel and hygiene, exposing the tangible harm of current tax codes. Her narrative demonstrates how systemic inequities transformmenstruation into a financial crisis, particularly for young women. Furthermore, researcher self-reflection challenges the oversight of policymakers who overlook the daily cost of menstruation.
Additionally, the study uncovers a severe educational toll. In Kentucky, where school funding relies on student attendance, period poverty forces students out of the classroom. Data indicates that if just 20% of menstruating students in grades 6–12 miss two days per month, the state forfeits nearly 659,000 instructional days annually. This absenteeism directly erodes state education funding through the SEEK formula, generating a preventable financial loss for already under-resourced districts.
This research asserts that Kentucky cannot afford to ignore the economic and educational costs of period poverty. Eliminating the tampon tax and providing free menstrual products in schools constitute essential investments in student outcomes and fiscal efficiency. Ultimately, the study calls upon lawmakers to prioritize public health and equity by enacting menstrual equity legislation immediately.