Bill > S2053

This bill establishes a $5,000 tax deduction for Massachusetts taxpayers in three specific scenarios related to home health care and hospice services: first, for those paying for direct home health services for an elderly parent or in-law (60 years or older) who resides in Massachusetts; second, for individuals paying for their own home health care services; and third, for those paying for direct home hospice services for themselves or another person. To qualify for the deduction, the home health care or hospice services must be provided by a provider that is either licensed by the Massachusetts Department of Public Health or the Center for Medicare and Medicaid Services, or certified by the Massachusetts Department of Occupational Safety. This tax credit aims to provide financial relief to individuals managing home-based care for themselves or their aging family members, potentially helping to offset the often substantial costs of in-home medical and supportive services.