AN ACT ESTABLISHING A PERSONAL INCOME TAX DEDUCTION FOR FULL-TIME HOME HEALTH CARE COSTS.

HB 5019 would create a personal income tax deduction of up to $60,000 for individuals paying full-time home health care costs, including medical supplies and in-home services. This deduction directly affects residents who cover these expenses for themselves or qualifying family members needing ongoing care at home. The bill amends tax law to allow this deduction, limiting it to the specified annual cap. It does not change existing tax rates or create new government programs, only offering a potential tax reduction for eligible households.