To amend the Internal Revenue Code of 1986 to establish a credit for adult child caregivers.
Sponsored By: Representative Dingell, Debbie [D-MI-6]
Introduced
Summary
This bill would create the Multigenerational Home Caregiver Credit to help adults who provide regular in-home help to older relatives. It aims to ease costs for family caregivers by offering a targeted tax break for qualifying care provided at home.
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- Families and caregivers: Eligible adults who live with and give at least 10 hours per week of assistance to an older relative could claim a nonrefundable $2,000 credit per qualified relative. Claimants must include a licensed health care provider's attestation that the relative meets the care needs tests.
- Older relatives: 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, or for life. The definition of instrumental activities includes meal prep, managing money, shopping, light housework, communicating, and traveling.
- Tax and filing limits: The credit is nonrefundable, is reduced by 1% of AGI over $75,000 ($150,000 joint), is limited to 2 relatives per taxpayer, and only one taxpayer may claim a given relative in a year. Married taxpayers must file jointly to claim the credit and the amount is reduced by any Child and Dependent Care Credit claimed for the same relative.
Applies to taxable years beginning after December 31, 2026.
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Bill Overview
Analyzed Economic Effects
1 provisions identified: 0 benefits, 0 costs, 1 mixed.
Tax credit for adult caregivers
If enacted, you would be able to claim a nonrefundable $2,000 federal income tax credit for each qualified adult relative you care for. You could claim up to 2 relatives (so up to $4,000) before limits. You would need to be at least 18 (or 16 and emancipated), a U.S. citizen, live with the relative at least six months that year (three months if the relative died that year), and provide at least 10 hours of help per week. A licensed health care provider would have to sign an attestation that the relative is age 55 or older and needs help with at least 1 activity of daily living and 3 instrumental activities of daily living for at least 180 days. The credit would be reduced by 1% of your adjusted gross income over $75,000 ($150,000 for joint filers), limited to one taxpayer per relative, and reduced by any child and dependent care credit claimed for the same person. Married taxpayers would have to file jointly to claim the credit. The change would apply to tax years beginning after December 31, 2026.
Sponsors & CoSponsors
Sponsor
Dingell, Debbie [D-MI-6]
MI • D
Cosponsors
Rep. Kiggans, Jennifer A. [R-VA-2]
VA • R
Sponsored 2/20/2026
Roll Call Votes
No roll call votes available for this bill.
View on Congress.gov