# 119-s-925: Credit for Caring Act of 2025

119-s-925, Credit for Caring Act of 2025, is a 119th Congress bill sponsored by Sen. Capito, Shelley Moore [R-WV] (R-WV); status introduced; PRIA reads it as touching household money (as of 2026-07-25).

- Canonical: https://policyrisk.com/legislation/119-s-925
- As of: 2026-07-25
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-s-925
- Congress: 119
- Title: Credit for Caring Act of 2025
- Status: introduced
- Introduced: 2025-03-11
- Sponsor: Sen. Capito, Shelley Moore [R-WV] (R-WV)
- Cosponsors: 11
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-07-25

## Summary

**This bill would create a new** **tax credit for working family caregivers** to help pay out-of-pocket care costs. It focuses on reimbursing care expenses and requires certification that the care recipient has long-term care needs. - Families and caregivers: Eligible taxpayers with earned income above $7,500 would get a nonrefundable credit equal to 30% of qualified care expenses that exceed $2,000, capped at $5,000 per year. The credit reduces as income rises and is phased out by modified adjusted gross income. - Care recipients and services: Qualified expenses cover a wide range of supports, including direct care worker pay, assistive technologies, home modifications, respite care, counseling, travel, coordination, facility care, and caregiver support like lost wages and training. - Filing and limits: The credit phases out starting at $150,000 MAGI for joint filers and $75,000 for others, reduces by $100 per $1,000 (or fraction) over the threshold, and requires the care recipient's name and taxpayer ID plus the certifying practitioner's ID on the return. After 2025 the $5,000 cap and thresholds are indexed using a medical care cost adjustment and cost-of-living rules.

## Cosponsors (11)

- Sen. Bennet, Michael F. [D-CO] (D-CO), 2025-03-11T00:00:00.000Z
- Sen. Collins, Susan M. [R-ME] (R-ME), 2025-04-09T00:00:00.000Z
- Sen. Baldwin, Tammy [D-WI] (D-WI), 2025-04-09T00:00:00.000Z
- Sen. King, Angus S., Jr. [I-ME] (I-ME), 2025-05-08T00:00:00.000Z
- Sen. Justice, James C. [R-WV] (R-WV), 2025-05-08T00:00:00.000Z
- Sen. Rounds, Mike [R-SD] (R-SD), 2025-06-26T00:00:00.000Z
- Sen. Van Hollen, Chris [D-MD] (D-MD), 2025-06-26T00:00:00.000Z
- Sen. Murkowski, Lisa [R-AK] (R-AK), 2026-04-30T00:00:00.000Z
- Sen. Klobuchar, Amy [D-MN] (D-MN), 2026-04-30T00:00:00.000Z
- Sen. Sullivan, Dan [R-AK] (R-AK), 2026-06-15T00:00:00.000Z
- Sen. Warnock, Raphael G. [D-GA] (D-GA), 2026-06-15T00:00:00.000Z

## Provisions PRIA read

- New tax credit for caregivers: benefit, high. You would be able to claim a nonrefundable tax credit equal to 30% of qualified care expenses that exceed $2,000 in a year. The credit would be capped at $5,000 per year initially, with the cap indexed after 2025 using a medical care cost adjustment and rounded down to the nearest $50. To claim the…

## Related bills

- 119-s-5066: Health Equity and Accountability Act of 2026
- 119-s-1241: Sanctioning Russia Act of 2025
- 119-s-1032: Major Richard Star Act
- 119-s-1547: America the Beautiful Act
- 119-sres-913: A resolution relating to the death of the Honorable Nancy Kassebaum, former United States Senator for the State of Kansas.
- 119-sres-897: A resolution honoring the life, service, and legacy of the Honorable Jon Llewellyn Kyl, former Senator for the State of Arizona.

## Sources
- [119-s-925 on Congress.gov](https://www.congress.gov/bill/119th-congress/senate-bill/925)

## Related
- [119-s-5066: Health Equity and Accountability Act of 2026](https://policyrisk.com/legislation/119-s-5066)
- [119-s-1241: Sanctioning Russia Act of 2025](https://policyrisk.com/legislation/119-s-1241)
- [119-s-1032: Major Richard Star Act](https://policyrisk.com/legislation/119-s-1032)
- [119-s-1547: America the Beautiful Act](https://policyrisk.com/legislation/119-s-1547)
- [119-sres-913: A resolution relating to the death of the Honorable Nancy Kassebaum, former Uni…](https://policyrisk.com/legislation/119-sres-913)
- [119-sres-897: A resolution honoring the life, service, and legacy of the Honorable Jon Llewel…](https://policyrisk.com/legislation/119-sres-897)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-s-925 (as of 2026-07-25).