The proposed bill, General Assembly Proposed Bill No. 5019, 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 extensive home health care, thereby supporting families and individuals in managing the costs associated with such care. The introduction of this tax deduction is intended to alleviate some of the financial burdens faced by those who need full-time assistance, promoting better access to necessary health services at home.