AN ACT ESTABLISHING A PERSONAL INCOME TAX DEDUCTION FOR FULL-TIME HOME HEALTH CARE COSTS.

Plain English Breakdown

Checked against official source text during the last sync.

Act Creating Tax Deduction for Home Health Care

This act creates a personal income tax deduction up to $60,000 for full-time home health care costs.

What This Bill Does

• Creates a new tax deduction of up to $60,000 for people who pay for full-time home health care.
• Includes the cost of medical supplies and in-home services as part of the deductible expenses.
• Amends existing personal income tax laws to add this new deduction.

Who It Names or Affects

• People who need full-time home health care
• Individuals paying for full-time home health care costs

Terms To Know

Personal Income Tax Deduction

An amount that can be subtracted from a person's income before calculating how much tax they owe.

Full-Time Home Health Care

Care provided at home for someone who needs help with daily activities and medical care around the clock.

Limits and Unknowns

• The bill does not specify if there are limits on how many people can claim this deduction.
• It is unclear what happens to the tax deduction after it reaches $60,000.

Official Summary Text

To establish a personal income tax deduction of up to sixty thousand dollars for the cost of full-time home health care, including, but not limited to, the cost of medical supplies and in-home services.

Current Bill Text

LCO No. 107 1 of 1

General Assembly Proposed Bill No. 5019
February Session, 2026 LCO No. 107

Referred to Committee on FINANCE, REVENUE AND
BONDING

Introduced by:
REP. ZAWISTOWSKI, 61st Dist.

AN ACT ESTABLISHING A PERSONAL INCOME TAX DEDUCTION
FOR FULL-TIME HOME HEALTH CARE COSTS.
Be it enacted by the Senate and House of Representatives in General
Assembly convened:

That section 12-701 of the general statutes be amended to establish a 1
personal income tax deduction of up to sixty thousand dollars for the 2
cost of full-time home health care, including, but not limited to, the cost 3
of medical supplies and in-home services. 4
Statement of Purpose:
To establish a personal income tax deduction of up to sixty thousand
dollars for the cost of full -time home health care, including, but not
limited to, the cost of medical supplies and in-home services.