LONG-TERM CARE DEDUCTION



House Bill 4131

Sponsor: Rep. Judith Scranton

Committee: Tax Policy


Complete to 5-6-99



A SUMMARY OF HOUSE BILL 4131 AS INTRODUCED 2-2-99


The bill would amend the Income Tax Act to allow taxpayers to deduct from taxable income premiums paid in the tax year to obtain long-term care benefits. The deduction would apply beginning with the 1999 tax year, and would apply to the extent the premiums had not been deducted in determining adjusted gross income. The term "long-term health care benefits" would refer to coverage under a long-term care policy, certificate, or rider issued by an insurance company under the Insurance Code.


MCL 206.30

























Analyst: C. Couch



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.