Expands eligibility for gross income tax credit to family caregivers of armed service members with physical disabilities.

This bill expands eligibility for the gross income tax credit allowed under the Wounded Warrior Caregivers Relief Act. It allows a credit for family caregivers of armed service members with physical disabilities, regardless of whether the disability arose in a war or conflict on or after September 11, 2001. The credit amount is equal to 100 percent of the federal veteran disability compensation or $675, whichever is less. The bill applies to taxable years beginning on or after January 1 next following the date of enactment.

Expands eligibility for gross income tax credit to family caregivers of armed service members with physical disabilities.

This bill expands eligibility for the gross income tax credit allowed under the Wounded Warrior Caregivers Relief Act. It allows a credit for family caregivers of armed service members with physical disabilities, regardless of whether the disability arose in a war or conflict on or after September 11, 2001. The credit amount is equal to 100 percent of the federal veteran disability compensation or $675, whichever is less. The bill applies to taxable years beginning on or after January 1 next following the date of enactment.