Bill > S07643

This bill establishes a tax credit of up to $5,000 for individuals who are employed or serve as a "direct support professional" or "direct care worker". The credit is available to taxpayers with an adjusted gross income of less than $50,000, and is phased out for those making between $50,000 and $100,000. Individuals making over $100,000 are not eligible for the credit. The bill defines "direct support professionals" and "direct care workers" as those providing care and support to individuals with developmental disabilities or behavioral health diagnoses, including employees of state-operated or not-for-profit providers.