The proposed bill, General Assembly Proposed Bill No. 184, aims to amend chapter 219 of the general statutes to exempt certain articles of clothing from sales and use taxes. Specifically, the bill introduces new legal language that states that the sale, storage, use, or other consumption of articles of clothing costing under one hundred dollars will be exempt from these taxes.

This legislative change is intended to alleviate the financial burden on consumers purchasing lower-cost clothing items, thereby promoting affordability and accessibility in the clothing market. The bill does not specify any deletions from current law, focusing solely on the new exemption for clothing priced under the specified threshold.