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HB 5021

AN ACT EXEMPTING CERTAIN ARTICLES OF CHILDREN'S CLOTHING FROM THE SALES AND USE TAXES.

2026 Regular Session Introduced by Marcus Brown and 2 co-sponsors

Connecticut bill exempts children's clothing from sales tax, reducing family expenses but cutting state revenue with unclear budgetary impact and definitional challenges.

REF. TO JOINT COMM. ON Finance, Revenue and Bonding
#clothing #salesandusetaxexemptions
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Bill Summary · HB 5021

Legislative bill overview

HB 5021 would exempt certain articles of children's clothing from Connecticut's sales and use taxes. The bill targets specific garment categories designed for children, removing the standard sales tax burden on these purchases. The legislation has been referred to the Joint Committee on Finance, Revenue and Bonding for review.

Why is this important

Clothing exemptions directly reduce household expenses for families with children, potentially providing meaningful financial relief for lower and middle-income households. This policy choice affects state revenue collections and reflects priorities about which goods the state considers essential versus taxable. Several states already exempt children's clothing, making this a comparative policy question about Connecticut's tax structure.

Potential points of contention

  • Revenue impact: Removing sales tax on children's clothing reduces state revenue needed for education, infrastructure, and services—the fiscal trade-off must be quantified and weighed against other priorities
  • Definition challenges: Determining which articles qualify as "children's clothing" creates administrative complexity (age cutoffs, sizing standards, mixed-use garments) and potential disputes
  • Equity concerns: Exemptions primarily benefit families who purchase new clothing; they don't address affordability for lowest-income families who may rely on secondhand items, and may disproportionately benefit higher-income households with more children's purchases

Compiled from official sources — confirm details with the bill’s official record.

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