INCOME TAX EXEMPTION FOR CARING FOR A PARENT
House Bill 4512
Sponsor: Rep. Rick Shaffer
Committee: Tax Policy
Complete to 8-26-03
A SUMMARY OF HOUSE BILL 4512 AS INTRODUCED 4-2-03
The bill would amend the Income Tax Act to allow a taxpayer to claim an additional exemption of $1,500, if the taxpayer provides primary care for a parent who is at least 65 years of age, and if the Family Independence Agency determines that the provision of such care prevents the institutionalization (e.g. a nursing home or assisted living services) of that parent. [An exemption reduces the amount of income subject to tax.]
The terms “primary care” refers to acts meeting the physical or mental requirements of a person who cannot meet those requirements without assistance or supervision. Such acts include those relating to health, safety, nutrition, hygiene, homemaking, or other activities or daily living.
MCL 206.30
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This analysis was prepared by nonpartisan House staff for use by House members in their deliberations, and does not constitute an official statement of legislative intent.