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

Healthcare Taxes

Passed Legislature

This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.

Sponsor: Rep. Tami Zawistowski, 61st Dist.
Last action: 2026-02-04
Official status: Referred to Joint Committee on Finance, Revenue and Bonding
Effective date: Not listed

Plain English Breakdown

The phrase 'including, but not limited to' means other expenses might qualify, but they are not listed.

Tax Deduction for Full-Time Home Health Care Costs

This bill creates a personal income tax deduction of up to $60,000 for the cost of full-time home health care.

What This Bill Does

Amends section 12-701 of the general statutes.
Establishes a personal income tax deduction of up to sixty thousand dollars for full-time home health care costs.
Includes medical supplies and in-home services as eligible expenses, though other items may also qualify.

Who It Names or Affects

Individuals who pay for the cost of full-time home health care

Limits and Unknowns

The bill does not define what counts as 'full-time' or list specific rules for proving costs.
No effective date is provided in the source material.

Bill History

2026-02-04 Connecticut General Assembly
Referred to Joint Committee on Finance, Revenue and Bonding

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

Read the full stored 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.