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HB 5105

AN ACT EXEMPTING HANDICAP RAMPS FOR RESIDENTIAL USE FROM THE SALES AND USE TAXES.

2026 Regular Session Introduced by Craig Fishbein and 1 co-sponsor

Connecticut bill exempts residential handicap ramps from sales and use taxes to reduce costs for homeowners with mobility disabilities.

REF. TO JOINT COMM. ON Finance, Revenue and Bonding
#disabledpersons #salesandusetaxexemptions
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Bill Summary · HB 5105

Legislative bill overview

HB 5105 proposes to exempt handicap ramps designed for residential use from Connecticut's sales and use taxes. This would allow homeowners installing accessibility modifications to avoid the state sales tax on ramp materials and installation. The bill is currently in the Finance, Revenue and Bonding Committee.

Why is this important

Accessibility modifications like handicap ramps enable people with mobility disabilities to maintain independence and safely access their homes. Reducing the tax burden on these modifications could make home accessibility improvements more affordable for disabled individuals and families on limited incomes, though the revenue impact on the state would depend on adoption rates.

Potential points of contention

  • Revenue impact: The state would lose sales tax revenue, and the fiscal effect is unclear without data on typical ramp costs and installation frequency
  • Definition scope: "Handicap ramps for residential use" requires precise legal definition to prevent misuse or unintended exemptions (e.g., what qualifies, owner-installed vs. contractor-installed, temporary vs. permanent)
  • Equity concerns: Some may argue this benefit primarily helps homeowners while renters with disabilities may face barriers; others may question whether tax exemptions are the most equitable way to support accessibility versus direct subsidy programs

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

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