Bill Text: MS SB2933 | 2017 | Regular Session | Introduced

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Bill Title: Income tax; authorize a credit for expenses incurred by a taxpayer for care of individuals who are 65 or older.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Failed) 2017-02-22 - Died In Committee [SB2933 Detail]

Download: Mississippi-2017-SB2933-Introduced.html

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MISSISSIPPI LEGISLATURE

2017 Regular Session

To: Finance

By: Senator(s) Burton

Senate Bill 2933

AN ACT TO AUTHORIZE AN INCOME TAX CREDIT TO TAXPAYERS FOR CERTAIN EXPENSES INCURRED IN PROVIDING CARE FOR SPOUSE, PARENT, STEPPARENT OF THE TAXPAYER OR OTHER RELATIVE OF THE TAXPAYER WITHIN THE FIRST DEGREE WHO IS 65 YEARS OF AGE OR OLDER AND WHO HAS BEEN CERTIFIED BY A LICENSED PHYSICIAN AS BEING AN INDIVIDUAL WITH LONG-TERM CARE NEEDS FOR A PERIOD WHICH IS AT LEAST 180 DAYS; AND FOR RELATED PURPOSES.

     BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:

     SECTION 1.  (1)  In the case of an eligible caregiver, there shall be allowed against the taxes imposed by this chapter for the taxable year in an amount equal to the qualified expenses paid by the taxpayer during the taxable year, not to exceed Twelve Thousand Dollars ($12,000.00) in any calendar year.

     (2)  As used in this section:

          (a)  "Eligible caregiver" means an individual who during the taxable year pays or incurs eligible expenses in connection with providing care for a qualified care recipient.

          (b)  "Qualified care recipient" means:

               (i)  The spouse, parent or stepparent of the eligible caregiver or other relative of the eligible caregiver within the first degree who is sixty-five (65) years of age or older; and

              (ii)  Who has been certified, before the due date for filing the tax return for the taxable year, by a licensed physician as being an individual with long-term care needs for a period which is at least one hundred eighty (180) days, a portion of which occurs during the taxable year.

          (c)  "Individual with long-term care needs" means a person who:

              (i)  Is unable to perform (without substantial assistance from another person) at least two (2) activities of daily living due to a loss of functional capacity; or

              (ii)  Requires substantial supervision to protect such individual from threats to health and safety due to severe cognitive impairment and is unable to perform, without reminding or cueing assistance, at least one (1) activity of daily living.

          (d)  "Qualified expenses" mean expenditures for goods, services and supports that assist a qualified care recipient with activities of daily living including:

              (i)  Human assistance, supervision, cueing and standby assistance (including the cost of a direct care worker);

              (ii)  Assistive technologies and devices (including remote health monitoring);

              (iii)  Environmental modifications (including home modifications);

              (iv)  Health maintenance tasks (such as medication management);

              (v)  Transportation of the qualified care recipient;

              (vi)  Nonhealth items (such as incontinence supplies); and

              (vii)  Lost wages for unpaid time off due to caring for a qualified care recipient as verified by an employer.

                        (e)  "Activity of daily living" means:

              (i)  Eating;

              (ii)  Toileting;

              (iii)  Transferring;

              (iv)  Bathing;

              (v)  Dressing; and

              (vi)  Continence.

     (3)  An expense shall not be taken into account under this section unless the eligible caregiver substantiates the expense under such rules and regulations as adopted by the Department of Revenue.

     SECTION 2.  This act shall take effect and be in force from and after January 1, 2017.