AN ACT ESTABLISHING A CAREGIVER TAX CREDIT AGAINST THE PERSONAL INCOME TAX.

Plain English Breakdown

The effective date is not provided in the official metadata or text excerpt.

Caregiver Tax Credit Bill

This bill creates a $500 tax credit for taxpayers who pay expenses to care for qualifying older or disabled family members and meet specific federal adjusted gross income limits.

What This Bill Does

• Establishes a caregiver tax credit of five hundred dollars against the personal income tax.
• Requires that taxpayers pay or incur expenses for the care and support of a family member who is fifty years old or older receiving Social Security disability benefits, or sixty years old or older.
• Limits eligibility based on federal adjusted gross income levels.
• Sets an income limit of two hundred thousand dollars or less for single filers.
• Sets an income limit of four hundred thousand dollars or less for married individuals filing jointly.

Who It Names or Affects

• Taxpayers who pay expenses to care for qualifying family members.
• Family members aged fifty years old or older receiving Social Security disability benefits.
• Family members aged sixty years old or older.

Terms To Know

Caregiver tax credit

A five hundred dollar amount subtracted from the personal income tax owed by eligible taxpayers.

Federal adjusted gross income

The total income used to determine if a taxpayer meets the bill's financial limits for single or married filers.

Limits and Unknowns

• The official text does not state when this law will take effect.
• The source material uses the general term 'family member' without defining specific relationships that qualify.
• It is unclear from the provided excerpt if expenses must be paid in a specific year to claim the credit.

Official Summary Text

To establish a caregiver tax credit against the personal income tax.

Current Bill Text

LCO No. 125 1 of 1

General Assembly Proposed Bill No. 75
February Session, 2026 LCO No. 125

Referred to Committee on FINANCE, REVENUE AND
BONDING

Introduced by:
SEN. GORDON, 35th Dist.

AN ACT ESTABLISHING A CAREGIVER TAX CREDIT AGAINST THE
PERSONAL INCOME TAX.
Be it enacted by the Senate and House of Representatives in General
Assembly convened:

That chapter 229 of the general statutes be amended to establish a 1
caregiver tax credit against the personal income tax of five hundred 2
dollars for taxpayers who (1) pay or incur expenses for the care and 3
support of a family member who is fifty years of age or older and 4
receives Social Security disability benefits or is sixty years of age or 5
older, and (2) have a federal adjusted gross income of two hundred 6
thousand dollars or less for single filers and four hundred thousand 7
dollars or less for married individuals filing jointly. 8
Statement of Purpose:
To establish a caregiver tax credit against the personal income tax.