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

Plain English Breakdown

The official source material does not provide detailed information on what happens if a caregiver's income exceeds the specified limits, leaving this as an unknown.

Caregiver Tax Credit Act

This act creates a $500 tax credit to help people who take care of older family members with certain income limits.

What This Bill Does

• Creates a $500 caregiver tax credit for personal income taxes.
• Limits the credit to taxpayers with federal adjusted gross incomes: single filers at or below $200,000 and married couples filing jointly at or below $400,000.
• Requires that caregivers pay for care expenses of a family member aged 50 or older who receives Social Security disability benefits or is 60 years old or older.

Who It Names or Affects

• Taxpayers who provide care to elderly relatives and meet income limits set by the bill.

Terms To Know

Caregiver

A person who takes care of a family member who needs help due to age or disability.

Tax Credit

An amount that can be subtracted from the total tax owed by an individual.

Limits and Unknowns

• The bill does not specify what happens if a caregiver's income is above the set limits.
• It only applies to care expenses for family members who are at least 50 years old and meet certain conditions.

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.