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

SB 77 would create a personal income tax deduction of up to $60,000 for individuals paying full-time home health care costs. It directly affects residents who cover expenses like in-home medical services and medical supplies for themselves or a dependent. The bill amends tax law to allow these costs to reduce taxable income, lowering the amount of tax owed. This is a concrete policy change focused on reducing tax liability for specific health care expenses, without altering eligibility or benefit amounts.