AN ACT ESTABLISHING A PERSONAL INCOME TAX DEDUCTION FOR THE COSTS OF HOME HEALTH CARE.

This bill establishes a personal income tax deduction of up to $60,000 annually for eligible taxpayers who pay for full-time home health care services and related medical supplies. It directly affects individuals or families covering costs for in-home care provided by licensed providers, such as home health aides or medical services. The key provision allows these expenses to be subtracted from taxable income, reducing the overall tax liability for qualifying households. The deduction applies to ongoing care costs, not one-time expenses, and is limited to the specified $60,000 maximum.