OLR Bill Analysis

SB 289

AN ACT PROVIDING A STATE INCOME TAX EXEMPTION FOR THE COST OF HOME HEALTH CARE SERVICES AND SUPPLIES.

SUMMARY:

This bill establishes a state income tax deduction for the cost of ordinary and necessary full-time home health care, including costs for medical supplies and in-home services provided by homemaker-home health aides and other home health care agencies. It allows tax filers to reduce their Connecticut adjusted gross income (AGI), to the extent not deductible in determining federal AGI, by the amount of these costs not exceeding $60,000.

Homemaker-home health aides provide general support services (e.g., assistance with personal hygiene, dressing, and household tasks) to patients residing at home or an equivalent environment. Home health care agencies provide such patients with full-time nursing and therapy services.

EFFECTIVE DATE: July 1, 2015 and applicable to tax years commencing on or after January 1, 2016.

COMMITTEE ACTION

Aging Committee

Joint Favorable