summary
Introduced
03/11/2025
03/11/2025
In Committee
03/11/2025
03/11/2025
Crossed Over
Passed
Dead
Introduced Session
119th Congress
Bill Summary
A BILL To amend the Internal Revenue Code of 1986 to provide a tax credit for working family caregivers.
AI Summary
This bill creates a new tax credit for working family caregivers who provide care for individuals with long-term care needs. The credit allows eligible caregivers to claim 30% of qualified caregiving expenses exceeding $2,000, with a maximum annual credit of $5,000. To qualify, caregivers must have earned income over $7,500 and be providing care for a spouse, family member, or another qualified care recipient who has been certified by a licensed healthcare practitioner as having long-term care needs for at least 180 consecutive days. Qualified expenses include a wide range of supportive services such as human assistance, assistive technologies, home modifications, transportation, respite care, counseling, and lost wages related to caregiving. The credit begins to phase out for individuals with modified adjusted gross incomes above $75,000 (or $150,000 for joint returns) and will be adjusted annually for inflation. To claim the credit, taxpayers must provide the care recipient's identification and the healthcare practitioner's certification on their tax return. The bill is designed to provide financial relief for working individuals who are caring for family members with significant care needs, recognizing the substantial personal and economic burden of caregiving.
Committee Categories
Budget and Finance
Sponsors (52)
Mike Carey (R)*,
Rick Allen (R),
Mark Amodei (R),
Don Bacon (R),
Michael Baumgartner (R),
Joyce Beatty (D),
Brendan Boyle (D),
Nikki Budzinski (D),
Janelle Bynum (D),
Kathy Castor (D),
Tom Cole (R),
Gerry Connolly (D),
Jason Crow (D),
Monica De La Cruz (R),
Suzan DelBene (D),
Brian Fitzpatrick (R),
Maxwell Frost (D),
Andrew Garbarino (R),
Sam Graves (R),
Josh Harder (D),
Steven Horsford (D),
Mike Kelly (R),
Robin Kelly (D),
Jen Kiggans (R),
Mike Lawler (R),
Seth Magaziner (D),
Nicole Malliotakis (R),
Tracey Mann (R),
Carol Miller (R),
Max Miller (R),
Riley Moore (R),
Kelly Morrison (D),
Seth Moulton (D),
Joe Neguse (D),
Eleanor Holmes Norton (D),
Zach Nunn (R),
Jimmy Panetta (D),
Deborah Ross (D),
John Rutherford (R),
Linda Sánchez (D),
Derek Schmidt (R),
Terri Sewell (D),
Mikie Sherrill (D),
Tom Suozzi (D),
Claudia Tenney (R),
Ritchie Torres (D),
David Valadao (R),
Jeff Van Drew (R),
Eugene Vindman (D),
Ann Wagner (R),
Debbie Wasserman Schultz (D),
Joe Wilson (R),
Last Action
Referred to the House Committee on Ways and Means. (on 03/11/2025)
Official Document
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://www.congress.gov/bill/119th-congress/house-bill/2036/all-info |
| BillText | https://www.congress.gov/119/bills/hr2036/BILLS-119hr2036ih.pdf |
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