HB 2063 -- Income Tax:  Deduction for Custodial Care and Durable
Medical Equipment

Sponsor:  Levin

This bill authorizes a resident individual income tax deduction
equal to 100% of the amount paid by a taxpayer for custodial
care and durable medical equipment during the taxable year to
the extent the costs are included in federal adjusted gross
income and to the extent the expenditures are not reimbursed by
insurance.

The bill will become effective January 1, 2001.