Massachusetts 2025-2026 Regular Session

Massachusetts Senate Bill S2053

Introduced
2/27/25  

Caption

Establishing a tax credit for individuals paying for home health care and hospice

Impact

If enacted, S2053 will have a significant impact on state tax laws by introducing a specialized tax deduction aimed at supporting home health care services. This move is anticipated to encourage more individuals to consider or utilize home health care options instead of institutional care, potentially improving the quality of life for the elderly population. Moreover, the bill aligns with the state's broader goals of promoting independent living for seniors and ensuring that they have access to the care they need without placing excessive financial strain on families.

Summary

Bill S2053, introduced by Senator Patrick M. O'Connor, aims to establish a tax credit for individuals who incur costs related to home health care and hospice services. This legislation allows taxpayers to deduct up to $5,000 from their state income taxes for spending on direct home health services for themselves or for qualifying relatives aged 60 and older who reside in Massachusetts. The initiative is designed to alleviate financial burdens on families caring for elderly relatives, thereby enhancing their ability to afford necessary health services.

Contention

While many see S2053 as a positive step toward aiding family caregivers and supporting the elderly, some potential points of contention could arise regarding its fiscal implications. Critics may argue about the strain on state revenue due to increased tax deductions and whether this approach effectively addresses the broader needs of home health care funding. Additionally, there could be concerns about the specificity of eligibility, such as whether the $5,000 deduction is sufficient to cover the costs incurred by families or if it inadvertently excludes lower-income households who may need assistance the most.

Companion Bills

No companion bills found.

Previously Filed As

MA S1908

Establishing a tax credit for individuals paying for home health care and hospice

MA S1903

Establishing a tax credit for child care

MA S1907

Establishing a tax credit for families caring for relatives with aphasia

MA S1906

Establishing a tax credit for families caring for elderly relatives and victims of Alzheimer's and Dementia

MA S1911

Establishing a tax credit for the purchase of hearing aids

MA H2871

Establishing the family caregiver tax credit

MA S744

Establishing medicare for all in Massachusetts

MA S1909

Establishing a tax credit for small businesses

MA S1912

Establishing a tax exemption for municipalities paying for gas

MA S1904

Establishing a tax credit for employment of veterans

Similar Bills

No similar bills found.