An Act Exempting Handicap Ramps For Residential Use From The Sales And Use Taxes.
Impact
If enacted, this bill would amend section 12-412 of the general statutes to include handicap ramps under the list of items exempt from sales and use taxes. Theoretically, this can help increase the affordability of such installations, encouraging more homeowners to improve access to their residences. The potential increase in demand for handicap ramps may also stimulate the market for accessibility modifications, leading to economic benefits for contractors and manufacturers involved in this industry.
Summary
House Bill 05965 proposes an exemption from sales and use taxes for handicap ramps intended for residential use. This legislation aims to reduce the financial burden on homeowners making necessary modifications to their properties for accessibility purposes. By making these ramps tax-exempt, the bill seeks to promote inclusivity and support for individuals with disabilities, allowing for safer and easier access to their homes.
Contention
Although the bill's intent appears straightforward and beneficial for those needing accessibility improvements, it may face scrutiny regarding budget implications. Exempting sales tax could lead to reduced revenue for the state, raising concerns about how such losses might affect overall funding for public services. Additionally, discussions regarding the breadth of the exemption—whether it should apply only to specific types of ramps or to all residential modifications—could arise as stakeholders express their views on maintaining fiscal responsibility while supporting disability access.