The proposed bill, General Assembly Proposed Bill No. 71, aims to amend title 12 of the general statutes to establish a tax credit for individuals and groups who pay premiums for long-term care insurance policies. Specifically, the bill focuses on policies that provide benefits for health care services delivered in the insured's home.

The introduction of this tax credit is intended to alleviate some of the financial burdens associated with long-term care, encouraging more individuals to invest in such insurance. The bill does not indicate any deletions from current law, as it primarily introduces new legal language to facilitate the establishment of this tax credit.