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

This bill establishes a $5,000 tax credit for Massachusetts residents who pay for home health care or hospice services. The provision directly affects taxpayers caring for elderly parents or in-laws aged 60 and older, as well as those purchasing care for themselves. To qualify, the services must be provided by a home care provider licensed by the state or certified by federal or occupational safety authorities. The legislation allows eligible individuals to reduce their state tax liability by up to $5,000 for these specific medical expenses.