Connecticut 2018 Regular Session

Connecticut Senate Bill SB00236

Introduced
2/23/18  
Introduced
2/23/18  
Refer
2/23/18  
Refer
2/23/18  
Report Pass
3/15/18  

Caption

An Act Providing An Income Tax Deduction For Individuals Caring For Elderly Persons, Children And Disabled Persons.

Impact

If enacted, SB00236 would amend existing tax laws to allow for deductions of expenses associated with the care provided to the designated groups. Specifically, it sets forth provisions that will enable caregivers to deduct a specified amount for direct expenses incurred in the care of elderly family members or dependents with disabilities. This amendment is anticipated to have a dual effect: it would provide much-needed financial relief for caregivers while also potentially promoting more individuals to care for their loved ones at home rather than opting for institutional care.

Summary

SB00236, titled 'An Act Providing An Income Tax Deduction For Individuals Caring For Elderly Persons, Children, and Disabled Persons', proposes a significant modification to the state's income tax code. This bill aims to provide a tax deduction for caregivers who manage the needs of elderly individuals, children, and disabled persons, thus encouraging and supporting family members who take on this essential responsibility. The introduction of this bill reflects a growing recognition of the challenges faced by caregivers and aims to alleviate some of their financial burdens.

Sentiment

The sentiment surrounding SB00236 appears to be predominantly positive among supporters, emphasizing the importance of aiding caregivers in their crucial role. Legislators in favor of the bill argue that it offers necessary recognition and assistance to a demographic that often operates under financial strain. However, there is also a cautious approach from some policymakers who seek to ensure that the implementation details are thoroughly considered to avoid potential misuse or unexpected administrative complications.

Contention

Although the overall response to the bill has been favorable, notable points of contention pertain to the specific parameters of the tax deduction. Some legislators have raised concerns regarding the deductions' limits and how they will be regulated to ensure that the intended beneficiaries truly benefit from the tax breaks. There is also debate about the potential fiscal impact of the bill on state revenue and the sustainability of such tax deductions in the long term, highlighting a critical tension between providing support to caregivers and maintaining balanced state finances.

Companion Bills

No companion bills found.

Previously Filed As

CT HB05281

An Act Allowing A Personal Income Tax Deduction For Stipends Paid To Volunteer Firefighting Or Emergency Medical Services Personnel.

CT SB00237

An Act Establishing A Personal Income Tax Deduction For Military Funeral Honor Guard Detail Compensation.

CT HB05303

An Act Establishing A Child Income Tax Deduction.

CT HB05344

An Act Establishing First-time Homebuyer Savings Accounts And A Related Tax Deduction And Credit.

CT SB00341

An Act Establishing A Fallen Officer Fund And Providing Health Insurance Coverage To Survivors Of A Police Officer Killed In The Line Of Duty.

CT HB05513

An Act Concerning The Deduction And Withholding Of Personal Income Tax From Certain Payments And Distributions.

CT SB00076

An Act Reducing The Personal Income Tax Marginal Rates For Certain Taxpayers And Concerning The Asset Expense Deduction For Corporations.

CT HB05209

An Act Concerning Long-term Care Insurance Premium Rates.

CT SB00284

An Act Concerning A Security Deposit Loan Assistance Program.

CT SB00016

An Act Concerning Revenue Items To Implement The Governor's Budget.

Similar Bills

CT HB07269

An Act Establishing A Personal Income Tax Deduction For A Portion Of The Rent Paid By Certain Taxpayers For A Primary Residence In The State.

CT HB07007

An Act Providing An Income Tax Deduction For Individuals Caring For Elderly Persons, Children Or Disabled Persons.

CT HB07055

An Act Concerning A Municipal Tax Abatement For Surviving Domestic Partners Of Police Officers, Firefighters And Emergency Medical Technicians And Allowing A Personal Income Tax Deduction For Stipends Paid To Volunteer Firefighters, Volunteer Fire Police Officers And Volunteer Ambulance Members.

CT SB01429

An Act Establishing A Personal Income Tax Deduction For Military Funeral Honor Guard Detail Compensation.

CT HB05281

An Act Allowing A Personal Income Tax Deduction For Stipends Paid To Volunteer Firefighting Or Emergency Medical Services Personnel.

CT SB00237

An Act Establishing A Personal Income Tax Deduction For Military Funeral Honor Guard Detail Compensation.

CT HB05303

An Act Establishing A Child Income Tax Deduction.

CT HB05371

An Act Establishing A Personal Income Tax Deduction For Honor Guard Detail Compensation.