H.845 is a bill introduced by Representative Nugent of South Burlington that aims to establish a personal income tax deduction in Vermont specifically for the purchase of snow tires. The purpose of this legislation is to provide financial relief to residents by offsetting the costs associated with acquiring snow tires, which are essential for safe driving during winter conditions.

The bill does not include any specific insertions or deletions in the current law, as the text is not fully provided. However, the intent is clear: to create a new tax deduction that would benefit Vermont taxpayers who invest in snow tires for their vehicles.