This is not an official government website.
Copyright © 2026 PLEJ LC. All rights reserved.
Referred to the House Committee on Ways and Means.
Introduced March 11, 2025 by Mike Carey · Last progress 11 months ago
Creates a new federal income tax credit to help people who pay out‑of‑pocket costs to care for a family member with care needs. Eligible caregivers can claim 30% of qualified care expenses above $2,000, up to annual limits, with the dollar amounts indexed for inflation.
The credit phases out at higher incomes and requires documentation and a certification that the person receiving care meets the law’s criteria. It applies to tax years beginning after December 31, 2024.