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HB 5019

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

2026 Regular Session Introduced by Craig Fishbein and 2 co-sponsors

Connecticut would allow residents to deduct out-of-pocket home health care costs from state taxable income, reducing tax liability for families managing elder or disability care expenses.

REF. TO JOINT COMM. ON Finance, Revenue and Bonding
#homehealthcare #incometaxdeductions(state) #medicalsuppliesandequipment
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Bill Summary · HB 5019

Legislative bill overview

HB 5019 would create a personal income tax deduction for Connecticut residents who pay out-of-pocket costs for full-time home health care services. The deduction would allow eligible taxpayers to reduce their taxable income by the amount spent on qualifying home health care expenses, potentially lowering their state income tax liability.

Why is this important

As Connecticut's population ages and healthcare costs rise, home-based care offers a more affordable alternative to institutional settings while allowing seniors and disabled individuals to maintain independence. This tax incentive could reduce financial burden on families managing care costs, which often consume substantial household income, while potentially decreasing demand for more expensive institutional care options.

Potential points of contention

  • Revenue impact: The deduction would reduce state tax revenue; fiscal analysis would determine whether this cost is sustainable, particularly if a significant portion of the population becomes eligible.
  • Equity concerns: Deductions primarily benefit higher-income taxpayers (who pay more taxes) rather than lower-income families who may struggle most with care costs; a refundable credit might address this better.
  • Definition disputes: Questions remain about what qualifies as "full-time" home health care, which services are covered, income thresholds, and whether costs must be medically necessary or include general caregiving.

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

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