Establishes a tax credit for adult child caregivers who provide substantial assistance to a qualified relative.

The bill amends the Internal Revenue Code to create a new tax credit for adult child caregivers. This credit is available to eligible individuals who provide at least 10 hours per week of assistance to a qualified relative, who is unable to perform certain daily living activities without help. The credit is capped at $2,000 per qualified relative, with a maximum of two relatives per taxpayer. The credit is subject to income limitations and coordination with other tax credits. The amendments apply to taxable years beginning after December 31, 2026.

Establishes a tax credit for adult child caregivers who provide substantial assistance to a qualified relative.

The bill amends the Internal Revenue Code to create a new tax credit for adult child caregivers. This credit is available to eligible individuals who provide at least 10 hours per week of assistance to a qualified relative, who is unable to perform certain daily living activities without help. The credit is capped at $2,000 per qualified relative, with a maximum of two relatives per taxpayer. The credit is subject to income limitations and coordination with other tax credits. The amendments apply to taxable years beginning after December 31, 2026.