2001 Regular Session

SENATE BILL 25

File Code: Taxes - Income
Sponsored By:
Senator Teitelbaum
Entitled:
Income Tax - Subtraction Modification - Assisted Living, Nursing Home, and Home Health Care Expenses

Synopsis:

Providing a subtraction modification under the State income tax for amounts contributed by the taxpayer on behalf of specified qualified beneficiaries for assisted living, nursing home, or home health care programs and services, not to exceed $5,000 for each qualified beneficiary for any taxable year; and applying the Act to taxable years beginning after December 31, 2000.

History by Legislative Date

Senate Action
11/8
Pre-filed
1/10
First Reading Budget and Taxation
1/9
Hearing 1/18 at 1:00 p.m.
3/19
Unfavorable Report by Budget and Taxation
House Action
No Action
Bill indexed under the following Subjects:
ASSISTED LIVING -see also- GROUP HOMES
EXEMPTIONS
HOME HEALTH CARE -see also- RESPITE CARE
INCOME TAX
NURSING HOMES -see also- CONTINUING CARE; LONG TERM CARE
Bill affects the following Statutes:
Tax - General
( 10-208 , 10-208 )

Documents:

Bill Text: First Reading (PDF), Third Reading, Enrolled
Fiscal Note: Available (PDF)
Amendments: None offered