Bill > SF4752

This bill establishes a refundable income tax credit for certain home care providers in Minnesota. The key provisions are: 1. It defines a "caregiver" as an individual who provides unpaid daily assistance to a "service recipient" who is a family member and has been screened and determined eligible for nursing home or long-term care placement. 2. The credit is $200 per month, up to a maximum of $2,400 per year, for each service recipient cared for by the caregiver. 3. The credit is reduced for caregivers with household income over 300% of the federal poverty guideline and if the service recipient receives more than 4 hours per day of government-funded home care services. 4. The credit is refundable, meaning the taxpayer will receive the full credit amount even if it exceeds their tax liability. 5. Caregivers must participate in at least 8 hours of caregiver training, education, counseling, or support group sessions per year to claim the credit. This bill aims to provide financial support to unpaid family caregivers who help family members avoid or delay out-of-home long-term care placements.