Amendment #741 to H3400

Home Health Care Deduction

[Sponsors] Representatives Frost of Auburn and Ferguson of Holden move to amend House Bill 3400 by adding the following section:

“SECTION XX. Part B of section 3 of chapter 62 of the General Laws, as appearing in the 2008 Official Edition, is hereby amended by adding the following subdivision:-

(16) In the case of an individual who pays for direct home health services for an elderly relative aged 60 years or older and residing in the commonwealth, or an individual who pays for his own direct home healthcare services and resides on the commonwealth or an individual who pays for home hospice services for himself or another who resides in the commonwealth, an amount equal to 100 per cent of the cost of the services; provided, the deduction shall not exceed $5,000;  provided further, the services shall be provided by 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.”.