Bill Text: CT HB06538 | 2015 | General Assembly | Introduced

Connecticut House Bill 6538 (Prior Session Legislation)

Introduced

Bill Title: An Act Concerning The Deductibility Of Expenses For Skilled Nursing Care Or Home Health Care Under The Personal Income Tax.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced - Dead) 2015-01-26 - Referred to Joint Committee on Finance, Revenue and Bonding [HB06538 Detail]

Download: Connecticut-2015-HB06538-Introduced.html


General Assembly		*Proposed Bill No. 6538*
*January Session, 2015*		LCO No. 1583
		01583
Referred to Committee on FINANCE, REVENUE AND BONDING
Introduced by:
REP. FOX, 148th Dist. (By Request)

AN ACT CONCERNING THE DEDUCTIBILITY OF EXPENSES FOR SKILLED NURSING CARE OR HOME HEALTH CARE UNDER THE PERSONAL INCOME TAX.

Be it enacted by the Senate and House of Representatives in General Assembly convened:

That chapter 229 of the general statutes be amended to provide that expenses incurred by a person in a nursing home or to employ a home health aide be deductible as itemized deductions under the personal income tax to the same extent as such expenses are deductible as itemized deductions under the federal income tax.

Statement of Purpose:

To allow a deduction for skilled nursing care or home health care under the state personal income tax to the same extent as provided under the federal income tax.