Relating to tax treatment of medical expenses of elderly individuals; prescribing an effective date.
Catchline/Summary:
Provides that taxpayer may elect to claim medical expenses of elderly individual as itemized deduction in lieu of claiming subtraction for medical expenses from federal taxable income. Provides that taxpayer may elect to claim medical expenses of elderly individual as itemized deduction in lieu of claiming subtraction for medical expenses from federal taxable income.
First applies to tax years beginning on or after January 1, 2018.
Takes effect on 91st day following adjournment sine die.
Chapter Number:
Fiscal Impact:
May Have Fiscal Impact, But No Statement Yet Issued
Revenue Impact:
May Have Revenue Impact, But No Statement Yet Issued
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SB 663 Senate Committee On Finance and Revenue
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