Bill > H2536

This bill establishes a family caregiver tax credit in Massachusetts. The key provisions are: 1. The credit is equal to 50% of eligible expenses incurred by the caregiver, up to a maximum of $3,000 per year. Eligible expenses include home modifications, equipment, and other goods and services that assist the caregiver in providing care to a qualifying family member (such as a spouse, parent, grandparent, or other relative). 2. To qualify, the caregiver must have a federal adjusted gross income of less than $75,000 (individual) or $150,000 (couple), and the care recipient must be at least 18 years old and require assistance with at least one "activity of daily living" such as bathing, dressing, or eating. 3. The credit can only be claimed by one caregiver per qualifying family member per year, and cannot be used for general household maintenance expenses unrelated to caregiving. 4. The bill directs the Massachusetts Department of Revenue to promulgate rules and regulations for administering and enforcing the tax credit.

Budget and Finance

https://malegislature.gov/Bills/191/H2536