CT HB07007

Connecticut income tax deduction of up to $60,000 for full-time home health care expenses for relatives age 70 or older, covering medical supplies, homemakers, home health aides, and other home health care agency services

Income tax deduction of up to $3,000 for care expenses of a qualifying child under age 13 (as defined in IRC Section 21(b)(1)(A))

Income tax deduction of up to $60,000 for full-time home health care expenses for disabled dependents or spouses incapable of self-care (as defined in IRC Sections 21(b)(1)(B) and 21(b)(1)(C))

Deductions apply only to expenses not already deductible on federal adjusted gross income

Effective upon passage and applicable to taxable years beginning on or after January 1, 2025