Bill > S3256

Introduced Session

This bill expands eligibility for the gross income tax credit allowed under the Wounded Warrior Caregivers Relief Act. The Wounded Warrior Caregivers Relief Act provides a refundable gross income tax credit to qualified family caregivers of certain former armed service members with a service-connected disability. To qualify for the credit, current law requires a caregiver to be related to the service member within the third degree or closer and to be an individual resident of this State. The caregiver's gross income may not exceed $100,000 as a joint filer or $50,000 as a single or separate filer. Current law requires the service member to be an individual who: (1) has a disability arising out of service in the active military or naval service of the United States in any war or conflict on or after September 11, 2001; (2) has been honorably discharged or released under conditions other than dishonorable; (3) meets the requirements for total disability ratings for compensation based upon the level of employability of the individual as determined by the federal Department of Veterans Affairs; and (4) has resided with the caregiver in this State for not less than six months of the year. Under the bill, a caregiver would qualify for the credit if the service member's disability arose out of any service in the active military or naval service of the United States, even if the disability did not arise in a war or conflict on or after September 11, 2001, provided that the service member meets the other requirements for the credit under current law.

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Joe Pennacchio (R)*, 

Introduced in the Senate, Referred to Senate Military and Veterans' Affairs Committee (on 05/16/2024)

Official Document