The proposed bill, General Assembly Proposed Bill No. 5977, aims to amend chapter 219 of the general statutes to exempt specific materials used in the construction of affordable housing from sales and use taxes. This legislative change is intended to promote the development of affordable housing by reducing the financial burden associated with the purchase and consumption of construction materials.

The bill does not include any deletions from current law but introduces new legal language that establishes the exemption for the sale, storage, use, or other consumption of these materials within the state. The overarching goal of this bill is to facilitate the construction of affordable housing by alleviating some of the costs associated with necessary building materials.