Bill > H2510

This bill allows taxpayers to claim a $5,000 tax deduction for expenses related to home health care and hospice services. Specifically, a taxpayer can claim this deduction if they pay for direct home health services for an elderly parent or parent-in-law who is 60 years or older and lives in Massachusetts, provided the services are from a provider licensed by the Massachusetts Department of Public Health or certified by the Center for Medicare and Medicaid Services (CMS) or the Massachusetts Department of Occupational Safety. The same $5,000 deduction applies to taxpayers who pay for their own home health care services from such licensed or certified providers, and also to those who pay for direct home hospice services for themselves or another person from a similarly licensed or certified provider.