Bill > S03134

This bill establishes a tax credit for individuals who serve or are employed as a direct support professional or direct care worker. The credit is up to $5,000 for taxpayers with an adjusted gross income of less than $50,000, and is phased out for individuals with incomes over $100,000. The bill defines "direct support professional" and "direct care worker" to include individuals providing care or support for individuals with developmental disabilities or behavioral health diagnoses, employed by state-operated or not-for-profit providers. If the credit amount exceeds the taxpayer's tax liability, the excess will be treated as an overpayment to be credited or refunded.