AN ACT EXEMPTING HOSPITAL BEDS FOR HOME HEALTH CARE USE FROM THE SALES AND USE TAXES.

Plain English Breakdown

The official source material does not provide details on which specific hospital beds qualify for the exemption or the financial impact on buyers and sellers.

Law to Remove Taxes on Home Health Care Beds

This law removes sales and use taxes on hospital beds used for home health care.

What This Bill Does

• Removes the sales tax on buying hospital beds for home health care.
• Exempts hospital beds used in home health care from use taxes.

Who It Names or Affects

• People who buy hospital beds for home health care.
• Companies that sell hospital beds for home health care.

Terms To Know

Sales tax

A tax added to the price of goods and services when you buy them.

Use taxes

Taxes that must be paid if sales tax was not already collected on a purchase.

Limits and Unknowns

• The bill does not specify which hospital beds qualify for the exemption.
• It is unclear how much money this will save buyers.

Official Summary Text

To exempt from the sales and use taxes the sale of and the storage, use or other consumption in this state of hospital beds for home health care use.

Current Bill Text

LCO No. 766 1 of 1

General Assembly Proposed Bill No. 5106
February Session, 2026 LCO No. 766

Referred to Committee on FINANCE, REVENUE AND
BONDING

Introduced by:
REP. WEIR, 55th Dist.

AN ACT EXEMPTING HOSPITAL BEDS FOR HOME HEALTH CARE
USE FROM THE SALES AND USE TAXES.
Be it enacted by the Senate and House of Representatives in General
Assembly convened:

That section 12 -412 of the general statutes be amended to exempt 1
from the sales and use taxes the sale of and the storage, use or other 2
consumption in this state of hospital beds for home health care use. 3
Statement of Purpose:
To exempt from the sales and use taxes the sale of and the storage, use
or other consumption in this state of hospital beds for home health care
use.