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S 2053

An Act establishing a tax credit for individuals paying for home health care and hospice

194th Legislature (2025-2026) Introduced by Patrick O'Connor

Massachusetts tax credit for residents' out-of-pocket home health care and hospice expenses reduces individual tax liability and improves care affordability.

Reporting date extended to Thursday June 25, 2026
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Bill Summary · S 2053

Legislative bill overview

S 2053 establishes a state tax credit for Massachusetts residents who pay out-of-pocket expenses for home health care and hospice services. The credit would reduce the tax liability of individuals bearing these significant caregiving costs, making long-term care more affordable for families managing chronic illness or end-of-life care at home.

Why is this important

Home health care and hospice services are increasingly used alternatives to institutional care, but they can impose substantial financial burdens on families—often costing thousands annually out-of-pocket even with insurance. A tax credit would provide direct financial relief to middle and working-class families while potentially incentivizing home-based care, which can improve quality of life for patients and reduce institutional care demand.

Potential points of contention

  • Revenue impact: The state must estimate how much tax revenue would be foregone and whether the benefit justifies the fiscal cost during budget constraints
  • Income thresholds and equity: The bill's structure will determine whether benefits primarily help wealthier households that pay higher taxes or are sufficiently progressive to aid lower-income families who bear disproportionate caregiving costs
  • Definition and verification challenges: Determining which services qualify, preventing fraud, and administering the credit will require clear definitions and administrative resources

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

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