The proposed bill, General Assembly Proposed Bill No. 185, aims to amend chapter 219 of the general statutes by exempting small businesses from the sales and use taxes on the sale of electricity and natural gas. This legislative change is intended to provide financial relief to small businesses by reducing their operational costs associated with energy expenses. The bill does not specify any deletions from current law, focusing solely on the new exemption for small businesses. The overarching goal is to support small businesses in the state by alleviating some of the tax burdens they face, thereby promoting economic growth and sustainability within this sector.