A bill 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 for each qualifying older relative that a caregiver lives with and helps care for, up to 2 relatives per year. To qualify, the caregiver must be a U.S. citizen age 18 or older (or 16 and emancipated), 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 at least 55, such as a parent or parent-in-law, and need help with daily activities for at least 180 days, as confirmed by a licensed health care provider. The credit would shrink for people whose income is above $75,000 ($150,000 for joint filers), and only one taxpayer could claim each relative. It would apply to tax years starting after December 31, 2026.

Full text and official record on Congress.gov

Sponsors

• Peter Welch Democrat sponsor
• 1 cosponsors