summary
Introduced
01/22/2019
01/22/2019
In Committee
07/23/2020
07/23/2020
Crossed Over
Passed
Dead
12/31/2020
12/31/2020
Introduced Session
191st General Court
Bill Summary
For legislation to establish the family caregiver tax credit. Health Care Financing.
AI Summary
This bill would establish the family caregiver tax credit in Massachusetts. The key provisions are:
1) The credit would be available to resident taxpayers who are "family caregivers" - individuals who have a Massachusetts adjusted gross income below $75,000 (or $150,000 for a couple) and who incur uncompensated expenses directly related to caring for an "eligible family member" (someone 18 or older who requires assistance with at least one activity of daily living and qualifies as a dependent, spouse, parent, or other relation).
2) The credit would be equal to 100% of the eligible expenditures incurred by the family caregiver, up to a maximum of $1,500 per year. Eligible expenditures include the costs of home modifications, equipment, and other goods/services that assist the caregiver in providing care.
3) The credit would be refundable, meaning taxpayers could receive the full amount even if they owe no state taxes. There are also provisions to prevent duplicate claims for the same eligible family member.
4) The Department of Revenue would administer the credit and provide an annual report on its usage. The credit would also be subject to a periodic evaluation by a special committee every 5 years.
Committee Categories
Health and Social Services
Sponsors (29)
Jennifer Benson (D),
Jo Comerford (D),
Mike Connolly (D),
Brendan Crighton (D),
Julian Cyr (D),
Viriato deMacedo (R),
Sal DiDomenico (D),
Diana Dizoglio (D),
Michelle DuBois (D),
Jamie Eldridge (D),
Paul Frost (R),
Anne Gobi (D),
Jim Hawkins (D),
Bradford Hill (R),
Dan Hunt (D),
Pat Jehlen (D),
Hannah Kane (R),
Kay Khan (D),
Eric Lesser (D),
Jack Lewis (D),
Jason Lewis (D),
Mark Montigny (D),
Mike Moore (D),
Tram Nguyen (D),
Patrick O'Connor (R),
Marc Pacheco (D),
Mike Soter (R),
Tom Stanley (D),
Bruce Tarr (R),
Last Action
Ought NOT to pass (under Joint Rule 10) and placed in the Orders of the Day for the next session (on 07/23/2020)
Official Document
bill text
bill summary
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bill summary
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bill summary
Document Type | Source Location |
---|---|
State Bill Page | https://malegislature.gov/Bills/191/S702 |
Bill | https://malegislature.gov/Bills/191/S702.pdf |
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