LCO No. 1118 1 of 1
General Assembly Proposed Bill No. 274
January Session, 2021
LCO No. 1118
Referred to Committee on AGING
Introduced by:
SEN. KELLY, 21st Dist.
AN ACT CONCERNING AN INCOME TAX DEDUCTION FOR THE
COST OF HOME HEALTH CARE.
Be it enacted by the Senate and House of Representatives in General
Assembly convened:
That subparagraph (B) of subdivision (20) of subsection (a) of section 1
12-701 of the general statutes be amended to establish a deduction 2
against the personal income tax of not more than sixty thousand dollars 3
for the costs of full-time home health care, including, but not limited to, 4
medical supplies and in-home services provided by homemaker-home 5
health aides and other home health care providers. 6
Statement of Purpose:
To encourage aging in place by establishing a deduction against the
personal income tax for the cost of home health care services and
medical supplies.