General Assembly Proposed Bill No. 5888
January Session, 2017 LCO No. 1677
*01677*
Referred to Committee on FINANCE, REVENUE AND BONDING
Introduced by:
REP. FOX, 148th Dist.
General Assembly
Proposed Bill No. 5888
January Session, 2017
LCO No. 1677
*01677*
Referred to Committee on FINANCE, REVENUE AND BONDING
Introduced by:
REP. FOX, 148th Dist.
AN ACT CONCERNING THE DEDUCTIBILITY OF EXPENSES FOR SKILLED NURSING CARE OR HOME HEALTH CARE UNDER THE PERSONAL INCOME TAX.
Be it enacted by the Senate and House of Representatives in General Assembly convened:
That chapter 229 of the general statutes be amended to provide that expenses incurred by a person in a nursing home or to employ a home health aide be deductible as itemized deductions under the personal income tax to the same extent as such expenses are deductible as itemized deductions under the federal income tax.
Statement of Purpose:
To allow a deduction for skilled nursing care or home health care under the state personal income tax to the same extent as provided under the federal income tax.