Double Dependents Relief Act

Tax credit for working family caregivers

Starting with 2026 tax years, you would be able to claim a new nonrefundable credit for working family caregivers. The credit would equal 30% of qualified care costs over $2,000, up to $10,000 per year; the cap would adjust after 2026 with medical-cost inflation in $50 steps. It would phase out if your modified AGI is over $150,000 (married filing jointly) or $75,000 (other filers), dropping $100 for each $1,000 over; these income limits would rise after 2025. You would need earned income over $7,500, a qualifying child dependent, and a care recipient (spouse or close relative) with long‑term care needs certified for at least 180 days with a recent practitioner certification; you must list the care recipient and practitioner IDs on your return. Covered costs would include help with daily living, assistive tech or remote monitoring, home changes, respite, counseling or training, employer‑verified lost wages for unpaid time off, travel, and similar items for the care recipient, but you could not double count amounts already used for other tax breaks or paid with pre‑tax accounts.