LCO No. 1811 1 of 1
General Assembly Proposed Bill No. 6035
January Session, 2019
LCO No. 1811
Referred to Committee on FINANCE, REVENUE AND
BONDING
Introduced by:
REP. FOX, 148th Dist.
AN ACT ESTABLISHING A PERSONAL INCOME TAX DEDUCTION
FOR SKILLED NURSING CARE OR HOME HEALTH CARE
EXPENSES.
Be it enacted by the Senate and House of Representatives in General
Assembly convened:
That chapter 229 of the general statutes be amended to establish a 1
deduction against the personal income tax for expenses incurred by a 2
person in a nursing home or to employ a home health aide, to the same 3
extent as such expenses are deductible under the federal income tax. 4
Statement of Purpose:
To allow a deduction for skilled nursing care or home health care
expenses under the state personal income tax to the same extent as
provided under the federal income tax.