Bill > H3043

This bill establishes the family caregiving tax credit. The credit allows Massachusetts resident taxpayers with a household income below $75,000 (individual) or $150,000 (couple) to claim a refundable tax credit of up to $1,500 for eligible expenses incurred while caring for a family member who requires assistance with daily living activities. Eligible expenses include home modifications, equipment purchases, and costs for home care, respite care, and other services. The bill also requires a periodic evaluation of the tax credit to assess its effectiveness and appropriateness. The credit would apply to taxable years beginning on or after January 1 following the date of enactment.

Budget and Finance

https://malegislature.gov/Bills/192/H3043