Provides gross income tax deduction for senior citizens for certain medical expenses for in-home care or care in assisted living and long-term care facilities and funeral expenses.

This bill allows individuals aged 62 and older, or those who are blind or disabled, to deduct up to $50,000 in qualified long-term care expenses from their gross income. It also allows a deduction of up to $50,000 for funeral expenses for a spouse or dependent who met the same age, blindness, or disability criteria. These deductions are for unreimbursed expenses and cannot be claimed if already deducted elsewhere.

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