Connecticut 2026 Regular Session

Connecticut Senate Bill SB00077

Introduced
2/4/26  

Caption

An Act Establishing A Personal Income Tax Deduction For Full-time Home Health Care Costs.

Impact

If enacted, this bill would amend section 12-701 of the general statutes to formalize the tax deduction for home health care expenses. The anticipated effect is that families and individuals who are responsible for providing or securing full-time home health care services will have a financial reprieve, encouraging them to avail of necessary medical services without the overwhelming concern of cost. This adjustment in tax law may particularly benefit seniors and people with disabilities who rely on such care.

Summary

SB00077, referred to as 'An Act Establishing A Personal Income Tax Deduction For Full-time Home Health Care Costs', aims to support individuals incurring costs associated with full-time home health care by introducing a personal income tax deduction. This deduction could be as high as sixty thousand dollars and is intended to cover expenses related to medical supplies and in-home services, thereby easing the financial burden faced by those in need of such care.

Contention

The discussions surrounding the bill may evoke points of contention, primarily regarding the adequacy and sustainability of such tax deductions. Critics may argue about the impact on state revenue and whether this kind of tax relief favors a select demographic over broader funding for public health initiatives. Conversely, proponents can contend that enabling a deduction directly contributes to improving the quality of life for vulnerable populations, thus justifying its implementation.

Additional_notes

Overall, SB00077 addresses a significant area of concern in the current healthcare landscape, particularly as the population ages and the need for in-home health care grows. The bill reflects a legislative attempt to align tax policies with the realities of modern healthcare needs and the costs associated with them.

Companion Bills

No companion bills found.

Previously Filed As

CT HB05031

An Act Establishing A Personal Income Tax Deduction For Full-time Home Health Care Costs.

CT HB06464

An Act Establishing A Personal Income Tax Deduction For The Costs Of Home Health Care.

CT SB00100

An Act Establishing A First-time Home Buyers Tax Credit Against The Personal Income Tax.

CT HB07007

An Act Providing An Income Tax Deduction For Individuals Caring For Elderly Persons, Children Or Disabled Persons.

CT HB06876

An Act Establishing First-time Homebuyer Savings Accounts And A Related Tax Deduction And Credit.

CT HB07240

An Act Establishing A Credit Against The Personal Income Tax For Owners Of Family Child Care Homes.

CT HB05411

An Act Establishing A Child Personal Income Tax Deduction.

CT HB05418

An Act Establishing A Child Personal Income Tax Deduction.

CT SB00321

An Act Establishing A Caregiver Tax Credit Against The Personal Income Tax.

CT HB07269

An Act Establishing A Personal Income Tax Deduction For A Portion Of The Rent Paid By Certain Taxpayers For A Primary Residence In The State.

Similar Bills

No similar bills found.