AN ACT ESTABLISHING A PERSONAL INCOME TAX DEDUCTION FOR CERTAIN UNREIMBURSED MEDICAL EXPENSES.

Plain English Breakdown

The official source material does not provide specific details on how much of the unreimbursed medical expenses can be deducted or what types of medical expenses qualify.

Tax Break for Medical Expenses

This bill creates a new tax rule allowing people to deduct certain unpaid medical costs from their taxes if those costs are more than seven and one-half percent of their total income.

What This Bill Does

• Creates a personal income tax deduction for unreimbursed medical expenses that go beyond seven and one-half percent of adjusted gross income.

Who It Names or Affects

• Taxpayers who have unreimbursed medical expenses that exceed seven and one-half percent of their adjusted gross income.

Terms To Know

Unreimbursed Medical Expenses

Medical costs not covered by insurance or other payments.

Adjusted Gross Income

Total income minus certain deductions, used to calculate taxes owed.

Limits and Unknowns

• The bill does not specify how much of the unreimbursed medical expenses can be deducted.
• It is unclear if there are any limits on what types of medical expenses qualify for this deduction.

Official Summary Text

To establish a personal income tax deduction for the amount of unreimbursed medical expenses that exceed seven and one-half per cent of a taxpayer's adjusted gross income.

Current Bill Text

LCO No. 139 1 of 1

General Assembly Proposed Bill No. 5067
February Session, 2026 LCO No. 139

Referred to Committee on FINANCE, REVENUE AND
BONDING

Introduced by:
REP. VEACH, 30th Dist.

AN ACT ESTABLISHING A PERSONAL INCOME TAX DEDUCTION
FOR CERTAIN UNREIMBURSED MEDICAL EXPENSES.
Be it enacted by the Senate and House of Representatives in General
Assembly convened:

That chapter 229 of the general statutes be amended to establish a 1
personal income tax deduction for the amount of unreimbursed medical 2
expenses that exceed seven and one -half per cent of a taxpayer's 3
adjusted gross income. 4
Statement of Purpose:
To establish a personal income tax deduction for the amount of
unreimbursed medical expenses that exceed seven and one-half per cent
of a taxpayer's adjusted gross income.