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SB00077 • 2026

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

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
Sen. Jason Perillo, 21st Dist.
Last action
2026-02-20
Official status
Public Hearing 02/27
Effective date
Not listed

Plain English Breakdown

The official text does not define what constitutes 'full-time' for these services.

Tax Deduction for Full-Time Home Health Care Costs

This law 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.

Who It Names or Affects

  • People who pay personal income tax and incur costs for full-time home health care.

Limits and Unknowns

  • The official text does not state the specific date this law takes effect.
  • The bill uses 'including, but not limited to,' so other costs may qualify without being listed.
  • The source material does not explain how taxpayers must prove their expenses.

Bill History

  1. 2026-02-20 Connecticut General Assembly

    Public Hearing 02/27

  2. 2026-02-18 FIN

    Reserved for Subject Matter Public Hearing

  3. 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. 130 1 of 1

General Assembly Proposed Bill No. 77
February Session, 2026 LCO No. 130

Referred to Committee on FINANCE, REVENUE AND
BONDING

Introduced by:
SEN. PERILLO J., 21st 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.