The proposed bill, General Assembly Proposed Bill No. 5021, aims to amend chapter 219 of the general statutes to exempt certain articles of children's clothing from sales and use taxes. Specifically, the bill introduces new legal language that states that the sale, storage, use, or other consumption of children's clothing items costing under one hundred dollars will be exempt from these taxes.

This legislative change is intended to alleviate the financial burden on families purchasing children's clothing, making it more affordable for parents and guardians. The bill reflects a commitment to support families by reducing costs associated with necessary clothing for children.