NURSING HOME EXPENSES
House Bill 4465
Sponsor: Rep. Jennifer Faunce
Committee: Tax Policy
Complete to 8-30-00
A SUMMARY OF HOUSE BILL 4465 AS INTRODUCED 4-14-99
The bill would amend the Income Tax Act to allow a taxpayer whose spouse was in a nursing home to claim a credit against the state income tax equal to the amount paid in the tax year for home maintenance expenses or $500, whichever was less. As introduced, the bill would apply to the 1999 tax year and tax years thereafter. (A credit directly reduces the amount of income tax due.)
The term "home maintenance expenses" is defined to mean expenses paid by a taxpayer while his or her spouse was a nursing home resident that enabled the taxpayer to remain in his or her own home.
MCL 206.267
Analyst: C. Couch