Double Dependents Relief Act

This bill would create a new federal income tax credit for working caregivers who have a qualifying child and who also pay to care for a spouse or relative with long-term care needs. The credit would equal 30 percent of qualifying care expenses above $2,000 per year, up to $10,000, with the cap adjusted for medical cost inflation after 2026. To qualify, the caregiver must earn more than $7,500, and the care recipient must be certified by a licensed health care practitioner as needing long-term care for at least 180 days. Covered expenses include items like home aides, home modifications, respite care, caregiver training, travel, and wages lost from unpaid time off. The credit would shrink for taxpayers with income above $150,000 (joint filers) or $75,000 (others), and would apply starting with the 2026 tax year.

Full text and official record on Congress.gov

Sponsors

• Josh Harder Democrat sponsor
• 0 cosponsors