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.

Tax Break 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 personal income tax deduction of up to $60,000.
• Applies the deduction to costs related to full-time home health care.
• Includes medical supplies and in-home services under the deduction.

Who It Names or Affects

• People who pay for full-time home health care
• Taxpayers who can claim this new deduction

Terms To Know

Personal Income Tax Deduction

A reduction in the amount of income that is taxed, allowing taxpayers to lower their tax bill.

Full-Time Home Health Care

Care provided at home for someone who needs constant medical attention or assistance with daily activities.

Limits and Unknowns

• The exact number of people who will benefit from this deduction is not known.
• It does not specify how the tax savings will be calculated or distributed.

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. 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.