Amendment #1117 to H4000

Home Health Care and Hospice Tax Deductions

Mr. Frost of Auburn moves to amend the bill by adding the following section:

"SECTION XXXX. (1) A taxpayer who pays for direct home health services from a home care provider licensed with the Massachusetts Department of Public Health, and 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, and 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, and or the Center for Medicare and Medicaid Services or certified with the Massachusetts Department of Occupational Safety shall be allowed a deduction of $5000.