Allows individual income taxpayers to deduct nursing facility expenses not deducted for federal income tax purposes, retroactively applicable to tax.

The bill amends the individual income tax code to allow taxpayers to deduct expenses paid to a nursing facility for health-related care and services, to the extent not deducted for federal income tax purposes. This deduction applies retroactively to tax years beginning on or after January 1, 2025. The definition of "nursing facility" is specified as a facility licensed under Code chapter 135C.

Allows individual income taxpayers to deduct nursing facility expenses not deducted for federal income tax purposes, retroactively applicable to tax.

The bill amends the individual income tax code to allow taxpayers to deduct expenses paid to a nursing facility for health-related care and services, to the extent not deducted for federal income tax purposes. This deduction applies retroactively to tax years beginning on or after January 1, 2025. The definition of "nursing facility" is specified as a facility licensed under Code chapter 135C.