S.925

Credit for Caring Act of 2025

Introduced·3/11/25

Credit for Caring Act of 2025 provides a tax credit for working family caregivers.

The Credit for Caring Act of 2025 amends the Internal Revenue Code to introduce a tax credit for working family caregivers. This credit applies to eligible caregivers who incur qualified expenses related to providing care for a qualified care recipient. Eligible caregivers must have earned income exceeding $7,500. Qualified expenses include expenditures for respite care, lost wages, travel costs, and technologies that assist in caregiving. The credit is equal to 30 percent of qualified expenses, up to a maximum of $5,000, and is subject to a phase-out based on modified adjusted gross income.

Included in complete analysis

  • Overview
  • Core Provisions
  • Implementation
  • Impact
  • Legal Framework
  • Critical Issues

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Where it stands

Current
Finance Committee
Next
Committee decision

Sponsors

Democratic CaucusRepublican Caucus

History

Mar 11, 2025

Senate

Read twice and referred to the Committee on Finance.