The proposed bill, General Assembly Proposed Bill No. 77, aims to amend section 12-701 of the general statutes to introduce a personal income tax deduction for individuals who incur costs related to full-time home health care. This deduction would allow taxpayers to deduct up to sixty thousand dollars for expenses associated with full-time home health care, which encompasses costs for medical supplies and in-home services.

The bill seeks to provide financial relief to those who require home health care services, thereby supporting individuals and families in managing the expenses associated with such care. By establishing this deduction, the legislation intends to alleviate some of the financial burdens faced by taxpayers who rely on full-time home health care for themselves or their loved ones.