MA S1530

Bill

To establish the family caregiver tax credit

Introduced
01/23/2017

In Committee
01/23/2017

Crossed Over

Passed

Dead
12/31/2018

Introduced Session

190th General Court

Bill Summary

For legislation to establish the family caregiver tax credit. Revenue.

AI Summary

This bill establishes the family caregiver tax credit, which provides a tax credit of up to $3,000 for eligible family caregivers who incur uncompensated expenses related to caring for a family member who requires assistance with at least one activity of daily living. The credit covers expenses such as home modifications, equipment, home care services, and other support services. The credit is available to individual taxpayers with a federal adjusted gross income of less than $75,000 (or $150,000 for couples filing jointly) who provide care to an eligible family member during the taxable year. The bill also outlines the administration and enforcement of the tax credit by the Department of Revenue.

Committee Categories

Budget and Finance

Sponsors (16)

Marjorie Decker (D), Sal DiDomenico (D), Diana Dizoglio (D), Linda Forry (D), Paul Frost (R), Colleen Garry (D), Anne Gobi (D), Paul Heroux (D), Adam Hinds (D), Steven Howitt (R), Barbara L'Italien (D), Kathleen O'Connor Ives (D), Angelo Puppolo (D), Mike Rush (D), Tom Stanley (D), John Velis (D),

Last Action

Accompanied a new draft, see H3911 (on 09/21/2017)

Official Document

https://malegislature.gov/Bills/190/S1530

(11 Companion Bills)

Version:

Document Type	Source Location
State Bill Page	https://malegislature.gov/Bills/190/S1530
Bill	https://malegislature.gov/Bills/190/S1530.pdf

Bill	Bill Name	Last Action	Type
H1485	Relative to adopting the new market tax credits program for Massachusetts	Accompanied a study order, see H4244	Similar To
H1626	Relative to lead abatement	Accompanied S1184	Similar To
H3911	To establish the family caregiver tax credit	No further action taken	Replaced by
S1494	Regarding state income tax credit for renting unsubsidized properties at below market rents	Accompanied a study order, see S2497	Similar To
S1575	Relative to propane powered vehicle tax credit	Accompanied a study order, see S2497	Similar To
S1589	Establishing a tax credit for child care	Accompanied a study order, see S2497	Similar To
S1610	To extend the Brownfields tax credit	Accompanied a new draft, see H3851	Similar To
S1611	Expanding the Brownfields tax credit to encourage affordable housing	Accompanied a new draft, see H3851	Similar To
S1636	Relative to a job creation tax credit	Accompanied a study order, see S2497	Similar To
S1637	Relative to the creation of a training tax credit	Accompanied a study order, see S2497	Similar To
S1664	Relative to a small business gas tax credit	Accompanied a study order, see S2497	Similar To

Bill > S1530

MA S1530

summary

Introduced Session

Bill Summary

AI Summary

Committee Categories

Sponsors (16)

Last Action

Official Document

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