Connecticut Senate Bill SB00055

Connecticut 2023 Regular Session

• Introduced: 1/12/23
• Refer: 1/12/23

Caption

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

Impact

The adoption of SB00055 could significantly impact state tax laws by adding a specific provision for tax deductions that target home health care expenses. This bill would enable taxpayers to reduce their taxable income based on their out-of-pocket expenses for necessary health care services delivered at home. The financial implications of this deduction could foster greater access to required health care services, encouraging families to seek in-home assistance rather than resorting to institutional care, which is often more expensive.

Summary

SB00055 is a legislative proposal introduced to establish a personal income tax deduction for individuals covering the costs associated with full-time home health care. Specifically, the bill introduces a deduction of up to sixty thousand dollars for expenses related to home health care services, which includes wages for homemaker-home health aides and medical supplies required in home health settings. This initiative aims to alleviate the financial burden on families seeking home health care solutions for their loved ones, particularly the elderly or individuals with disabilities.

Contention

Despite its potential benefits, the bill may face contention among legislators and advocacy groups regarding the financial implications for state revenue. Critics might argue that providing substantial tax deductions could lead to budgetary constraints, potentially diverting funds from other essential services. In contrast, supporters will likely highlight the necessity of supporting families and promoting in-home care as a preferable alternative to institutionalization. The debate could center around the balance between fiscal responsibility and the obligation to support vulnerable populations seeking adequate home health care.