To amend the Internal Revenue Code of 1986 to establish a credit for adult child caregivers.

This bill would create a federal tax credit of $2,000 per year for each qualifying relative, up to two, that a taxpayer cares for at home. To qualify, the caregiver must be a U.S. citizen aged 18 or older, live with the relative for at least 6 months of the year, and provide at least 10 hours of help per week. The relative must be a parent, grandparent, or parent-in-law, among other relatives, aged 55 or older who needs help with daily activities, as confirmed by a licensed health care provider. The credit would shrink for incomes above $75,000 ($150,000 for joint filers) and would apply to tax years beginning after December 31, 2026.

Full text and official record on Congress.gov

Sponsors

• Debbie Dingell Democrat sponsor
• 7 cosponsors