Connecticut 2021 Regular Session

Connecticut Senate Bill SB00274

Introduced
1/25/21  
Introduced
1/25/21  
Refer
1/25/21  
Refer
1/25/21  
Refer
2/17/21  
Refer
2/17/21  
Report Pass
3/2/21  

Caption

An Act Concerning An Income Tax Deduction For The Cost Of Home Health Care.

Impact

The bill is set to impact tax regulations significantly, particularly concerning how individuals can deduct expenses related to home health care. By allowing these deductions, SB00274 endeavors to support families who often face high costs while caring for elderly relatives. This aligns with broader state initiatives aimed at enhancing the quality of life for seniors and supporting their ability to remain in their homes for longer periods. The legislation is also seen as a move to alleviate pressure on state funding for elderly care services.

Summary

Senate Bill 00274, also known as An Act Concerning An Income Tax Deduction For The Cost Of Home Health Care, aims to amend existing tax statutes to allow taxpayers to deduct certain expenses incurred for the care of elderly individuals and others requiring home health care. The proposed legislation specifically targets expenses associated with in-home health services, promoting a financial incentive for families and caregivers who provide this type of care. This adjustment is designed to reduce the financial burden associated with caring for aging populations, a growing concern as more individuals require assistance in their later years.

Sentiment

Support for SB00274 appears robust among groups advocating for elderly care and fiscal responsibility, as it represents a proactive approach to supporting families. However, there may also be critiques regarding the potential fiscal implications for state revenue, as deductions could reduce state tax income. Overall, the sentiment leans toward a supportive view that acknowledges the importance of easing financial pressures on caregivers without significant drawbacks.

Contention

A notable point of contention revolves around how the bill would be implemented and what specific expenses would qualify for the tax deduction. Discussions have included concerns from lawmakers about safeguarding against misuse and ensuring that the legislation effectively reaches those most in need. Additionally, some stakeholders have raised issues about equity in tax benefits and whether this deduction will truly serve low- and middle-income families who may not have sufficient income tax obligations to benefit from such deductions.

Companion Bills

No companion bills found.

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