The proposed bill, General Assembly Proposed Bill No. 115, aims to amend section 12-412 of the 2026 supplement to the general statutes by exempting the sale of and the storage, use, or other consumption in this state of COVID-19 at-home test kits from sales and use taxes. This legislative change is intended to alleviate the financial burden on consumers purchasing these test kits, which have become essential for public health during the COVID-19 pandemic. The bill reflects a growing recognition of the importance of accessible COVID-19 testing and seeks to encourage the use of at-home test kits by making them more affordable. By removing the sales and use tax on these items, the bill aims to promote public health measures and support individuals in managing their health and safety during the ongoing pandemic.