Bill > SB00285

This bill establishes a new tax credit for family caregivers, effective January 1, 2027, for taxable years beginning on or after that date. A "family caregiver" is defined as someone providing care to an "eligible family member" who needs assistance with at least two "activities of daily living" (basic personal care like feeding or dressing), qualifies as a dependent or close relative, and lives at home rather than in a long-term care facility. The caregiver must have a limited income (under $50,000 for individuals, $100,000 for joint filers) and have personally paid for care expenses. "Eligible expenditures" that qualify for the credit include home modifications for safety and independence, necessary equipment like durable medical equipment, and services such as hiring home health aides, respite care, or adult day care, but exclude general home maintenance. The credit will be 50% of eligible expenditures, capped at $2,000 per year per caregiver, and if multiple caregivers care for the same person, the credit will be split. The Department of Revenue Services will administer a system of tax credit vouchers, with applications processed on a first-come, first-served basis, and a total of $1.8 million in vouchers available annually. This credit is nonrefundable, meaning it can reduce tax liability to zero but won't result in a refund.

Budget and Finance, Health and Social Services

Aging Committee (Joint)

https://www.cga.ct.gov/asp/cgabillstatus/cgabillstatus.asp?selBillType=Bill&bill_num=SB00285&which_year=2026