CT SB00289

Provides Connecticut state income tax exemption for up to $60,000 in annual expenses for full-time home health care services and supplies.

Covers costs of medical supplies and in-home services provided by homemaker-home health aides and other home health care agency providers as defined in section 19a-490.

Exemption applies to ordinary and necessary expenses that are not deductible in determining federal adjusted gross income.

Effective July 1, 2015, and applicable to taxable years commencing on and after January 1, 2016.

Amends section 12-701(a)(20)(B) of the Connecticut General Statutes.