WeVote

Bill

Bill

HB 6464

AN ACT ESTABLISHING A PERSONAL INCOME TAX DEDUCTION FOR THE COSTS OF HOME HEALTH CARE.

2025 Regular Session Introduced by Jason Perillo

HB 6464 allows Connecticut residents to deduct home health care expenses from state income taxes, reducing tax liability for those with eligible care costs.

REF. TO JOINT COMM. ON Finance, Revenue and Bonding
0
WeVote Research Nonpartisan
Bill Summary · HB 6464

Legislative bill overview

HB 6464 proposes to create a state income tax deduction for Connecticut residents who pay out-of-pocket costs for home health care services. This would allow eligible taxpayers to reduce their taxable income by the amount they spend on qualifying home health care, potentially lowering their state tax liability. The bill has been referred to the Joint Committee on Finance, Revenue and Bonding for review.

Why is this important

Home health care costs can be substantial for families managing chronic illnesses, disabilities, or aging relatives, often reaching thousands of dollars annually. A tax deduction could provide meaningful financial relief to middle and upper-income households while potentially encouraging people to remain in their homes rather than transitioning to institutional care settings. However, the policy's effectiveness depends on how broadly "home health care" is defined and what income thresholds, if any, are applied.

Potential points of contention

  • Revenue impact: The state would forgo tax revenue; the fiscal cost depends on deduction limits and how many residents qualify, which isn't specified in the bill title
  • Equity concerns: Tax deductions primarily benefit higher-income earners who have sufficient income to itemize and actually owe taxes; lower-income families may see little benefit despite high care costs
  • Definition scope: "Home health care" requires precise definition—does it include nursing, physical therapy, personal care, medications, medical equipment, or only certain services?

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

Sign in to ask a question.