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 (74)
Mike Carey (R)*,
Rick Allen (R),
Gabe Amo (D),
Mark Amodei (R),
Don Bacon (R),
Andy Barr (R),
Michael Baumgartner (R),
Joyce Beatty (D),
Jack Bergman (R),
Brendan Boyle (D),
Nikki Budzinski (D),
Tim Burchett (R),
Janelle Bynum (D),
Salud Carbajal (D),
Sean Casten (D),
Kathy Castor (D),
Steve Cohen (D),
Tom Cole (R),
Herbert Conaway (D),
Gerry Connolly (D),
Jason Crow (D),
Sharice Davids (D),
Monica De La Cruz (R),
Madeleine Dean (D),
Suzan DelBene (D),
Debbie Dingell (D),
Brian Fitzpatrick (R),
Mike Flood (R),
Maxwell Frost (D),
Andrew Garbarino (R),
Lance Gooden (R),
Sam Graves (R),
Josh Harder (D),
Steven Horsford (D),
Brian Jack (R),
Tom Kean (R),
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),
Frank Mrvan (D),
Joe Neguse (D),
Dan Newhouse (R),
Eleanor Holmes Norton (D),
Zach Nunn (R),
Jimmy Panetta (D),
Brittany Pettersen (D),
Deborah Ross (D),
Michael Rulli (R),
John Rutherford (R),
Linda Sánchez (D),
Derek Schmidt (R),
Terri Sewell (D),
Mikie Sherrill (D),
Jefferson Shreve (R),
Pete Stauber (R),
Tom Suozzi (D),
Claudia Tenney (R),
Ritchie Torres (D),
Lori Trahan (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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