SENATE DOCKET, NO. 319        FILED ON: 1/13/2023

SENATE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 1908

 

The Commonwealth of Massachusetts

_________________

PRESENTED BY:

Patrick M. O'Connor

_________________

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 establishing a tax credit for individuals paying for home health care and hospice.

_______________

PETITION OF:

 

Name:

District/Address:

Patrick M. O'Connor

First Plymouth and Norfolk


SENATE DOCKET, NO. 319        FILED ON: 1/13/2023

SENATE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 1908

By Mr. O'Connor, a petition (accompanied by bill, Senate, No. 1908) of Patrick M. O'Connor for legislation to establish a tax credit for individuals paying for home health care and hospice.  Revenue.

 

[SIMILAR MATTER FILED IN PREVIOUS SESSION
SEE SENATE, NO. 1951 OF 2021-2022.]

 

The Commonwealth of Massachusetts

 

_______________

In the One Hundred and Ninety-Third General Court
(2023-2024)

_______________

 

An Act establishing a tax credit for individuals paying for home health care and hospice.

 

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

(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.