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SB 77

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

2026 Regular Session Introduced by Billy Buckbee and 6 co-sponsors

Connecticut bill creates income tax deduction for full-time home health care costs to reduce tax burden on families with in-home care expenses.

PUBLIC HEARING 0227
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Bill Summary · SB 77

Legislative bill overview

SB 77 would create a personal income tax deduction for Connecticut residents who pay for full-time home health care costs. The bill allows taxpayers to deduct these expenses from their state taxable income, potentially reducing their state tax liability. This represents a targeted tax relief measure aimed at families managing in-home health care expenses.

Why is this important

Home health care is a significant financial burden for families caring for elderly relatives, disabled family members, or chronically ill individuals. Connecticut's aging population and rising long-term care costs make this relevant to many households. The deduction could provide meaningful tax relief to middle and upper-income families, though its impact depends on the deduction's scope, income limits, and cost thresholds established in final legislation.

Potential points of contention

  • Fiscal impact and fairness: The deduction reduces state revenue without offsetting funds identified; critics may argue resources should go to public health programs or that the deduction primarily benefits higher-income households who can afford home care and benefit most from tax deductions
  • Definition ambiguity: "Full-time home health care" requires clear definition—does it include all in-home services, only medical care, or exclude companion/custodial care? Broad definitions increase costs; narrow ones limit applicability
  • Income equity concerns: Tax deductions inherently benefit higher-income earners more than lower-income families; alternative structures (credits, subsidies, or direct assistance) might more effectively help those most financially stressed by care costs

Compiled from official sources — confirm details with the bill’s official record.

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