HOUSE DOCKET, NO. 1984        FILED ON: 1/15/2015

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 2510

 

The Commonwealth of Massachusetts

_________________

PRESENTED BY:

Paul K. Frost

_________________

To the Honorable Senate and House of Representatives of the Commonwealth of Massachusetts in General
Court assembled:

The undersigned legislators and/or citizens respectfully petition for the adoption of the accompanying bill:

An Act relative to home health care and hospice tax deductions.

_______________

PETITION OF:

 

Name:

District/Address:

Date Added:

Paul K. Frost

7th Worcester

1/15/2015

Kevin J. Kuros

8th Worcester

11/18/2019

Marjorie C. Decker

25th Middlesex

11/18/2019


HOUSE DOCKET, NO. 1984        FILED ON: 1/15/2015

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 2510

By Mr. Frost of Auburn, a petition (accompanied by bill, House, No. 2510) of Paul K. Frost, Kevin J. Kuros and Marjorie C. Decker relative to home health care and hospice tax deductions.  Revenue.

 

The Commonwealth of Massachusetts

 

_______________

In the One Hundred and Eighty-Ninth General Court
(2015-2016)

_______________

 

An Act relative to home health care and hospice tax deductions.

 

Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority of the same, as follows:
 

SECTION 1: (1) A taxpayer who pays for direct home health services from a home care provider licensed with the Massachusetts Department of Public Health, or the Center for Medicare and Medicaid Services or certified with the Massachusetts Department of Occupational Safety, for the care of an elderly parent or in-law 60 years of age or older who resides in the commonwealth shall be allowed a deduction of $5000.

(2) A taxpayer who pays for his own home health care services from a home health care provider licensed with the Massachusetts Department of Public Health, or the Center for Medicare and Medicaid Services or certified with the Massachusetts Department of Occupational Safety shall be allowed a deduction of $5000.

(3) A taxpayer who pays for direct home hospice services for themselves or another from a home health care provider licensed with the Massachusetts Department of Public Health, or the Center for Medicare and Medicaid Services or certified with the Massachusetts Department of Occupational Safety shall be allowed a deduction of $5000.