The proposed bill, General Assembly Proposed Bill No. 5962, aims to amend section 12-412 of the general statutes to exempt hospital beds intended for home health care use from sales and use taxes. This exemption would apply to the sale, storage, use, or any other form of consumption of these hospital beds within the state.

The purpose of this legislation is to alleviate the financial burden on individuals and families who require hospital beds for home health care, thereby promoting better access to necessary medical equipment. By removing the sales and use tax on these items, the bill seeks to support home health care initiatives and improve the quality of care for patients receiving treatment at home.