Credit for Caring Act of 2025
Sponsored By: Representative Carey
Introduced
Summary
Creates a Working Family Caregivers tax credit to help people who pay for long‑term care for qualifying family members. The credit targets out‑of‑pocket caregiving costs for eligible family caregivers.
Show full summary
- Families and caregivers: Eligible caregivers with more than $7,500 in earned income could claim a credit for a share of caregiving costs. The credit equals 30% of qualified expenses above $2,000, with a $5,000 annual cap.
- Care recipients and services: The recipient must be a spouse or certain family member certified by a licensed health care practitioner as needing long‑term care for at least 180 consecutive days. Qualified expenses include direct care workers, assistive technologies, home modifications, health maintenance tasks, respite, counseling, support, lost wages for verified unpaid time off, travel costs, and facility care.
- Filing rules and phaseout: The credit phases out by $100 for each $1,000 (or fraction) of modified adjusted gross income over $150,000 for joint returns and $75,000 for other returns. Taxpayers must include the care recipient's name and taxpayer ID and the certifying practitioner's ID on the return and substantiate expenses as the Secretary requires.
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Bill Overview
Analyzed Economic Effects
3 provisions identified: 2 benefits, 0 costs, 1 mixed.
New tax credit for family caregivers
If enacted, you could claim a new nonrefundable tax credit for caregiving. It would equal 30% of qualified costs above $2,000, up to $5,000 each year. It would start for tax years after December 31, 2024. Your credit would be cut by $100 for each $1,000 (or part) your modified AGI is over $150,000 (joint) or $75,000 (others). After 2025, the phase‑out thresholds would rise with inflation. The $5,000 cap and the 30% rate would also adjust by a medical cost index, with increases rounded down to the nearest $50 where applicable.
Which caregiving costs would qualify
If enacted, many caregiving costs would count. Examples include pay for a direct care worker, home changes, assistive tech and remote monitoring, health maintenance tasks, transportation, non‑health supplies, and coordinating services at home or in a facility. For caregivers, respite care, counseling, support groups, training, employer‑verified lost wages, travel tied to care, and caregiving tech would also count. Costs must be only for the care recipient and are reduced by amounts already used under other tax rules or paid with pre‑tax accounts. You could use the IRS medical mileage rate for travel. Contributions to ABLE accounts would not count.
Who qualifies for the caregiver credit
If enacted, you would need earned income over $7,500 to claim the credit. The person you care for must be your spouse or a listed relative and be certified by a licensed practitioner as needing long‑term care for at least 180 straight days, with part of that period in the tax year. The certification must generally be made within 39.5 months before your return is due. You would have to list the care recipient’s taxpayer ID and the certifying practitioner’s ID on your return and keep records the IRS requires.
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Sponsors & CoSponsors
Sponsor
Carey
OH • R
Cosponsors
Sanchez
CA • D
Sponsored 3/11/2025
Fitzpatrick
PA • R
Sponsored 3/21/2025
Magaziner
RI • D
Sponsored 3/21/2025
De La Cruz
TX • R
Sponsored 3/21/2025
Del. Norton, Eleanor Holmes [D-DC-At Large]
DC • D
Sponsored 3/21/2025
Kiggans (VA)
VA • R
Sponsored 3/21/2025
Ross
NC • D
Sponsored 3/21/2025
Van Drew
NJ • R
Sponsored 3/21/2025
Panetta
CA • D
Sponsored 3/21/2025
Lawler
NY • R
Sponsored 3/21/2025
Morrison
MN • D
Sponsored 3/21/2025
Malliotakis
NY • R
Sponsored 3/21/2025
Torres (NY)
NY • D
Sponsored 3/21/2025
Mann
KS • R
Sponsored 3/21/2025
Frost
FL • D
Sponsored 3/21/2025
Kelly (PA)
PA • R
Sponsored 3/21/2025
Budzinski
IL • D
Sponsored 3/21/2025
Cole
OK • R
Sponsored 3/24/2025
Sherrill
NJ • D
Sponsored 3/24/2025
Tenney
NY • R
Sponsored 3/26/2025
Connolly
VA • D
Sponsored 3/26/2025
Valadao
CA • R
Sponsored 3/27/2025
Neguse
CO • D
Sponsored 3/27/2025
Allen
GA • R
Sponsored 3/27/2025
Horsford
NV • D
Sponsored 3/27/2025
Garbarino
NY • R
Sponsored 3/31/2025
Suozzi
NY • D
Sponsored 3/31/2025
Nunn (IA)
IA • R
Sponsored 4/3/2025
Harder (CA)
CA • D
Sponsored 4/3/2025
Kelly (IL)
IL • D
Sponsored 4/9/2025
Miller (WV)
WV • R
Sponsored 4/9/2025
Baumgartner
WA • R
Sponsored 4/17/2025
Bynum
OR • D
Sponsored 4/17/2025
Miller (OH)
OH • R
Sponsored 4/21/2025
Vindman
VA • D
Sponsored 4/21/2025
Graves
MO • R
Sponsored 5/20/2025
Sewell
AL • D
Sponsored 5/20/2025
Moore (WV)
WV • R
Sponsored 5/20/2025
Boyle (PA)
PA • D
Sponsored 5/20/2025
Wilson (SC)
SC • R
Sponsored 6/2/2025
DelBene
WA • D
Sponsored 6/2/2025
Bacon
NE • R
Sponsored 6/4/2025
Beatty
OH • D
Sponsored 6/4/2025
Moulton
MA • D
Sponsored 6/6/2025
Schmidt
KS • R
Sponsored 6/6/2025
Amodei (NV)
NV • R
Sponsored 6/9/2025
Wasserman Schultz
FL • D
Sponsored 6/9/2025
Castor (FL)
FL • D
Sponsored 6/10/2025
Rutherford
FL • R
Sponsored 6/10/2025
Wagner
MO • R
Sponsored 6/11/2025
Crow
CO • D
Sponsored 6/11/2025
Bergman
MI • R
Sponsored 7/10/2025
Pettersen
CO • D
Sponsored 7/10/2025
Dean (PA)
PA • D
Sponsored 7/10/2025
Shreve
IN • R
Sponsored 7/10/2025
Flood
NE • R
Sponsored 7/14/2025
Dingell
MI • D
Sponsored 7/14/2025
Rulli
OH • R
Sponsored 7/25/2025
Davids (KS)
KS • D
Sponsored 7/25/2025
Stauber
MN • R
Sponsored 9/3/2025
Trahan
MA • D
Sponsored 9/3/2025
Cohen
TN • D
Sponsored 9/30/2025
Burchett
TN • R
Sponsored 9/30/2025
Barr
KY • R
Sponsored 11/18/2025
Mrvan
IN • D
Sponsored 11/25/2025
Gooden
TX • R
Sponsored 11/25/2025
Conaway
NJ • D
Sponsored 11/25/2025
Jack
GA • R
Sponsored 12/3/2025
Amo
RI • D
Sponsored 12/3/2025
Carbajal
CA • D
Sponsored 12/9/2025
Newhouse
WA • R
Sponsored 12/9/2025
Kean
NJ • R
Sponsored 12/16/2025
Casten
IL • D
Sponsored 12/16/2025
Gillen
NY • D
Sponsored 2/23/2026
Salazar
FL • R
Sponsored 2/23/2026
Correa
CA • D
Sponsored 2/23/2026
Bilirakis
FL • R
Sponsored 2/23/2026
Roll Call Votes
No roll call votes available for this bill.
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