Connecticut 2022 Regular Session

Connecticut Senate Bill SB00261

Introduced
3/3/22  
Refer
3/3/22  
Refer
3/3/22  
Report Pass
3/10/22  
Report Pass
3/10/22  
Refer
3/18/22  
Refer
3/18/22  
Report Pass
3/24/22  

Caption

An Act Concerning A State Income Tax Deduction For Home Care Costs.

Impact

If enacted, SB00261 would significantly reduce the financial burden on families providing home care for elderly relatives. The tax deduction aims to incentivize home care as a viable alternative to assisted living facilities or nursing homes, which are often much more expensive. By lowering the taxable income for families incurring these additional costs, the bill seeks to encourage more families to keep their elderly relatives at home, as well as alleviate some of the pressures on state resources related to elder care services. Such a change may also shift the balance in the types of care needed across the state, promoting home-based care solutions.

Summary

Substitute Bill No. 261, also known as SB00261, proposes to amend Connecticut's state income tax regulations to include a tax deduction for costs associated with home care for individuals aged seventy years and older. This bill specifically allows taxpayers to deduct expenses not exceeding sixty thousand dollars for full-time home care, which includes medical supplies and in-home services. The legislation is designed to assist families who are financially burdened by the costs of caring for elderly relatives at home, thereby supporting the state's growing elderly population and the need for long-term care alternatives.

Sentiment

The sentiment surrounding SB00261 appears largely positive among proponents who view it as a necessary step towards supporting families and enhancing the quality of care for the elderly. Advocates express enthusiasm regarding the bill's potential to not only improve the financial situations of families but also the well-being of elderly individuals who prefer to age in the comfort of their homes. However, some concerns exist about the fiscal impact of the tax deduction on the state's budget, as critics argue that it may lead to a significant loss in tax revenue.

Contention

Some contention exists regarding the limits put forth in the bill. While the deduction cap is intended to make the legislation more manageable for the state budget, opponents argue that this ceiling may be insufficient for many families, especially in high-cost living areas. Additional concerns were raised about how effectively the bill distinguishes between legitimate home care expenses and fraudulent claims. As such, further discussions in the legislative process could address these nuances to secure broader support and ensure the intended beneficiaries truly gain access to these critical financial resources.

Companion Bills

No companion bills found.

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