SB00285

Provides a tax credit for family caregivers who incur uncompensated expenses for eligible family members.

Starting January 1, 2027, eligible family caregivers can claim a tax credit for expenses related to the care and support of eligible family members. Eligible expenditures include hiring home health aides, respite care, adult day care, personal care attendants, health care equipment, and technology. The credit is 50% of eligible expenditures, up to $2,000 per year. The credit is nonrefundable and cannot exceed the tax liability. Eligible family members must live in the caregiver's primary residence and require assistance with activities of daily living.