Connecticut 2019 Regular Session

Connecticut Senate Bill SB00197

Introduced
1/23/19  

Caption

An Act Establishing A Deduction Against The Personal Income Tax For Home Health Care Services And Medical Supplies.

Impact

If enacted, SB00197 would amend chapter 229 of the general statutes to create a deduction of up to $60,000 against personal income taxes. This change could significantly impact state revenue, as it would reduce taxable income for individuals who utilize home health care services and medical supplies. Proponents argue that enabling a tax deduction will not only assist families in managing costs but also could reduce the burden on state-funded healthcare programs by encouraging individuals to care for their health needs at home rather than in hospital settings.

Summary

SB00197 is a proposed bill aimed at establishing a tax deduction against personal income tax for expenses incurred on home health care services and medical supplies. The bill intends to support individuals in their preference to age in place, meaning they can remain in their own homes while receiving necessary medical care and assistance. By providing financial relief through tax deductions, the bill seeks to make home health care more accessible and affordable for families and individuals, fostering a better quality of life for those who may otherwise require institutionalized care.

Contention

While the bill aims to promote aging in place, it may face contention regarding the potential implications on the state budget. Opponents could the argue that significant tax deductions could lead to decreased state revenue, thereby impacting funding for other critical services. Furthermore, there might be concerns about how the deduction is structured and whether it adequately addresses the needs of all potential beneficiaries, including low-income individuals who may not have the resources to hire home health care providers but rely on familial care instead.

Companion Bills

No companion bills found.

Previously Filed As

CT SB00022

An Act Establishing A Personal Income Tax Deduction For The Costs Of Home Health Care.

CT HB05029

An Act Establishing A Personal Income Tax Deduction For Full-time Home Health Care Costs.

CT HB05034

An Act Establishing A Child Tax Credit Against The Personal Income Tax.

CT HB05040

An Act Establishing A Child Tax Credit Against The Personal Income Tax.

CT HB05044

An Act Establishing A Child Tax Credit Against The Personal Income Tax.

CT HB05281

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

CT SB00025

An Act Establishing A Property Tax Credit Against The Personal Income Tax For Certain Seniors.

CT SB00165

An Act Establishing A Personal Income Tax Deduction For Certain Long-term Care Insurance Policyholders.

CT HB05030

An Act Establishing A Credit Against The Personal Income Tax For Interest Paid On Student Loans.

CT SB00100

An Act Establishing A Personal Income Tax Deduction For College Tuition Payments Made By A Taxpayer.

Similar Bills

No similar bills found.