The proposed bill, General Assembly Proposed Bill No. 5105, aims to amend section 12-412 of the general statutes to exempt the sale, storage, use, or consumption of handicap ramps intended for residential use from sales and use taxes. This legislative change is designed to alleviate the financial burden on individuals who require handicap ramps for accessibility in their homes.

The bill specifically introduces new legal language that states the exemption applies to handicap ramps for residential use, while no deletions from current law are noted in the text provided. The intent of the bill is to promote accessibility and support individuals with disabilities by making necessary modifications to their homes more affordable.