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119-s-3295119th CongressWALLET

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

Sponsored By: Senator Welch, Peter [D-VT]

Introduced

Summary

Creates a $2,000 tax credit to help family members who provide regular care to older relatives. This credit targets household caregivers who live with and spend at least 10 hours per week assisting a qualifying relative who needs help with daily and instrumental tasks.

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  • Families: Households can claim $2,000 for each eligible older relative, up to two relatives per year. The credit is nonrefundable so it reduces tax owed but will not produce a refund beyond your tax liability.
  • Caregivers: To qualify the caregiver must be at least 18 (16 if emancipated), live with the relative for 6 months (3 months if the relative dies that year), provide at least 10 hours per week of care, and include a licensed health care providers attestation.
  • Seniors and eligibility rules: A qualified relative must be at least 55 and need help with at least one activity of daily living and three instrumental activities of daily living for at least 180 days. The credit phases down by 1% of the amount your adjusted gross income exceeds $75,000 ($150,000 for joint filers) and only one taxpayer may claim a given relative in a year.

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Bill Overview

Analyzed Economic Effects

1 provisions identified: 1 benefits, 0 costs, 0 mixed.

Tax credit for adult caregivers

If enacted, this bill would create a nonrefundable tax credit of $2,000 per qualifying adult relative. You could claim up to two relatives, so up to $4,000 per year. The credit would be reduced by 1% of the amount your AGI is over $75,000 ($150,000 for married filing jointly). After that AGI reduction, any Child and Dependent Care Credit claimed for the same relative would lower this credit. Only one taxpayer may claim the credit for a given relative; the filer with higher AGI wins the tie. Married people must file jointly to claim the credit. To claim it you would need to be a U.S. citizen, age 18 (or 16 if emancipated), live with the relative at least six months (three months in the year the relative dies), provide at least 10 hours of care per week, and attach a signed attestation from a licensed health care provider. A qualifying relative must be at least 55, need help with at least 1 activity of daily living and 3 instrumental activities of daily living that together require at least 10 hours per week, and have those limitations for at least 180 days (or for life). The rule would apply to tax years beginning after December 31, 2026.

Sponsors & CoSponsors

Sponsor

Welch, Peter [D-VT]

VT • D

Cosponsors

  • Sen. Scott, Rick [R-FL]

    FL • R

    Sponsored 12/2/2025

Roll Call Votes

No roll call votes available for this bill.

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