Bill > H2871

This bill establishes a family caregiver tax credit in Massachusetts. The credit is worth up to 50% of eligible expenses incurred by a family caregiver, with a maximum credit of $3,000. To qualify, the family caregiver must have a federal adjusted gross income below $75,000 for an individual or $150,000 for a couple, and must be providing care to an "eligible family member" who requires assistance with at least one activity of daily living. Eligible expenses include home modifications, equipment purchases, and other goods and services that support the family caregiver in providing care. The bill also specifies that only one family member can claim the credit per eligible recipient, and that the credit cannot be used for general household maintenance. The bill will take effect for the 2024 tax year.

Budget and Finance

https://malegislature.gov/Bills/193/H2871