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SB 115

AN ACT EXEMPTING COVID-19 AT-HOME TEST KITS FROM THE SALES AND USE TAXES.

2026 Regular Session Introduced by Derek Slap

Connecticut bill exempts COVID-19 at-home test kits from sales tax, reducing consumer costs but eliminating state sales tax revenue from these purchases.

REF. TO JOINT COMM. ON Finance, Revenue and Bonding
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Bill Summary · SB 115

Legislative bill overview

SB 115 proposes to exempt COVID-19 at-home test kits from Connecticut's sales and use taxes. This means consumers purchasing these tests would no longer pay state sales tax on them, reducing their out-of-pocket cost. The bill was introduced by Senator Derek Slap and is currently under review by the Joint Committee on Finance, Revenue and Bonding.

Why is this important

At-home COVID tests remain relevant for certain populations—immunocompromised individuals, elderly citizens, and healthcare workers—who may use them regularly. Tax exemption would lower barriers to testing for those with limited budgets, potentially improving public health surveillance and individual health decisions. However, the state would lose tax revenue from these sales, requiring either budget adjustments elsewhere or acceptance of reduced general fund income.

Potential points of contention

  • Revenue impact: Connecticut loses sales tax revenue on an indefinite product category; fiscal analysis unclear on cost to the state budget
  • Scope ambiguity: Bill language doesn't specify whether this applies only to FDA-approved tests, rapid tests, or all COVID tests indefinitely
  • Equity question: Tax exemptions primarily benefit those who purchase these tests; whether this is the most efficient way to support public health compared to direct subsidies or distribution programs

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

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