Section 6 of chapter 62 of the General Laws, as appearing in the 2006 Official Edition, is hereby amended by adding the following subsection:-
(m)(1) A taxpayer who pays for direct home health services for an elderly parent or in law 60 years of age or older who resides in the commonwealth shall be allowed a deduction of $1500. (2) A taxpayer who pays for his own home health care services shall be allowed a deduction of $1500. (3) A taxpayer who pays for direct home hospice services for another shall be allowed a deduction of $1500.
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