Bill > SF1114

This bill establishes a refundable tax credit for home care providers who provide unpaid daily care to certain family members who are at risk of needing long-term care placement. The credit allows eligible caregivers to receive up to $2,400 annually ($200 per month) for providing care to a family member who has been screened by a county long-term care consultation team and determined to be eligible for nursing home placement. To qualify, the caregiver must provide community first services or personal care assistance to a family member who does not live in a licensed care facility. The credit is subject to income limitations, with the maximum amount reducing for households with income over 300% of the federal poverty guideline. Caregivers must also complete at least eight hours of training or support group sessions each year they claim the credit. The service recipient must be a family member, and only one credit can be claimed per recipient per tax year. The bill specifies that the credit will be available for taxable years beginning after December 31, 2025, and requires caregivers to obtain certification from a local long-term care consultation team verifying the nature and necessity of the care provided.

Budget and Finance

https://www.revisor.mn.gov/bills/bill.php?b=Senate&f=SF1114&ssn=0&y=2025