h_hie_2016a_2016-01-28t13:32:04z0 Hearing Summary

Date: 01/28/2016

01:32 PM -- HB 16-1065



Representative Conti presented House Bill 16-1065, concerning the creation of an income tax credit for home health care. The bill provides a state income tax credit for taxpayers aged 75 and older of up to $3,000 per year for certain out-of pocket health care costs as follows:

• in tax years 2016 and 2017, the cost of certain home modifications;
• in tax years 2018 and 2019, the cost of certain home modifications and home health care services; and
• in tax year 2020 and 2021, the cost of certain home modifications, home health care services, and durable medical and telehealth equipment.

The tax credit is nonrefundable, meaning the credit is limited to a taxpayer's income tax liability, and may not be carried forward. Each tax year, the availability of the credit is contingent upon the Legislative Council Staff December forecast projecting sufficient revenue to grow General Fund appropriations by at least 6 percent in the fiscal year in which the forecast occurs. If the credit is not available in a given tax year but a taxpayer qualifies, that taxpayers may claim the credit in future years if and when it is available.



To claim the credit, a qualifying senior must obtain a credit certificate signed by a doctor, physician's assistant, nurse practitioner, or home health care agency coordinator listing home health care modifications, equipment, or services needed for the qualifying taxpayer's home health care. Certificates must be submitted with the taxpayer's tax return. Taxpayers may claim a percentage of out-of-pocket home health care costs of the goods and services listed on the certificate based on their federal taxable income and filing status. Representative Conti provided a fact sheet (Attachment A) and an e-mail from Charles Newton (Attachment B). A handout from the Alzheimer's Association (Attachment C) was distributed to the committee.



160128 AttachA.pdf160128 AttachB.pdf160128 AttachC.pdf



01:35 PM



Esther van Mourik, Office of Legislative Legal Services, and Representative Conti answered questions about the bill.



01:45 PM -- Natalie Triedman, Colorado Health Institute, testified on the bill. She provided a handout (Attachment D) to the committee.



160128 AttachD.pdf



01:49 PM -- Sara Schmitt, Colorado Health Institute, testified on the bill.



01:52 PM



Ms. Triedman and Ms. Schmitt answered questions from the committee.



01:58 PM -- Mark Winter, CareSpan USA, testified in support of the bill. Mr. Winter answered questions from the committee.



02:09 PM -- Todd Slechta, Home Care Association Colorado, testified in support of the bill.



02:14 PM -- Ed Shackelford, Colorado Senior Lobby, testified in support of the bill. He provided two handouts (Attachments E and F) to the committee.



160128 AttachE.pdf160128 AttachF.pdf



02:18 PM -- Phil Ross, representing himself, testified in support of the bill.



02:22 PM -- Doug Coleman, Colorado Association for Medical Equipment Services, testified in support of the bill.



02:24 PM -- Eric Myers, Department of Revenue, answered questions from the committee.



02:28 PM



Kate Watkins, Legislative Council Staff, answered questions from the committee.



02:32 PM



Representative Conti and Ms. Watkins answered questions about the bill.



02:36 PM



Representative Conti explained amendment L.002 (Attachment G).



160128 AttachG.pdf

02:37 PM



Representative Primavera discussed a possible second reading amendment.



02:37 PM



Representative Conti provided closing remarks on the bill. Committee members dialogued with Representative Conti about the bill. Committee members commented on the bill.

02:49 PM



Representative McCann recessed the committee.