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SB00285 • 2026

AN ACT PROVIDING A FAMILY CAREGIVER TAX CREDIT.

AN ACT PROVIDING A FAMILY CAREGIVER TAX CREDIT.

Taxes
Passed Legislature

This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.

Sponsor
Aging Committee
Last action
2026-03-06
Official status
Favorable Change of Reference, House to Committee on Finance, Revenue and Bonding
Effective date
Not listed

Plain English Breakdown

Checked against official source text during the last sync.

Family Caregiver Tax Credit Act

This act creates a tax credit for family caregivers who incur eligible expenses to help care for an eligible family member.

What This Bill Does

  • Creates a new tax credit for family caregivers who incur eligible expenditures related to the care of an eligible family member.
  • Limits the tax credit to fifty percent of eligible expenditures, with a maximum of $2,000 per year.
  • Requires that the eligible family member needs help with at least two basic daily activities and lives in a private home.
  • Specifies that the Department of Revenue Services will manage applications for this tax credit.

Who It Names or Affects

  • Family caregivers who provide care to an eligible family member.
  • Eligible family members who need assistance with daily living activities and live at home.
  • The state's Department of Revenue Services, which administers the tax credit program.

Terms To Know

Activities of Daily Living
Basic personal tasks such as eating, dressing, bathing, and moving around.
Eligible Expenditure
Spending on improvements to the home, equipment for daily living, or paid care services that help an eligible family member.

Limits and Unknowns

  • The tax credit is limited to $2,000 per year and applies only to expenses incurred after January 1, 2027.
  • There are limits on the total amount of tax credits available each year ($1.8 million).

Bill History

  1. 2026-03-06 Connecticut General Assembly

    Favorable Change of Reference, Senate to Committee on Finance, Revenue and Bonding

  2. 2026-03-06 Connecticut General Assembly

    Favorable Change of Reference, House to Committee on Finance, Revenue and Bonding

  3. 2026-03-05 AGE

    Joint Favorable Change of Reference Finance, Revenue and Bonding

  4. 2026-03-05 LCO

    Filed with Legislative Commissioners' Office

  5. 2026-03-05 LCO

    Reported Out of Legislative Commissioners' Office

  6. 2026-02-20 Connecticut General Assembly

    Public Hearing 02/24

  7. 2026-02-19 Connecticut General Assembly

    Referred to Joint Committee on Aging

Official Summary Text

To allow a tax credit for eligible expenditures incurred by a family caregiver for the care and support of an eligible family member.

Current Bill Text

Read the full stored bill text 
LCO 1454 1 of 3

General Assembly Raised Bill No. 285
February Session, 2026 LCO No. 1454

Referred to Committee on AGING

Introduced by:
(AGE)

AN ACT PROVIDING A FAMILY CAREGIVER TAX CREDIT.
Be it enacted by the Senate and House of Representatives in General
Assembly convened:

Section 1. (NEW) ( Effective January 1, 2027, and applicable to taxable 1
years commencing on or after January 1, 2027) (a) As used in this section: 2
(1) "Activities of daily living" means basic personal everyday 3
activities, including, but not limited to, ambulating, feeding, dressing, 4
personal hygiene, continence and toileting. 5
(2) "Eligible expenditure" means (A) the improvement or alteration to 6
the family caregiver's or eligible family member's primary residence to 7
permit the eligible family member to live in the residence and to remain 8
mobile, safe and independent, (B) the family caregiver's purchase or 9
lease of equipment, including, but not limited to, durable medical 10
equipment that is necessary to assist an eligible family member in 11
carrying out one or more activities of daily living, and (C) other paid or 12
incurred expenses by the family caregiver that assist the family 13
caregiver in providing care to an eligible family member, including, but 14
not limited to, expenditures related to (i) hiring a home health aide, (ii) 15
Raised Bill No. 285

LCO 1454 2 of 3

respite care, (iii) adult day care, (iv) personal care attendants, (v) health 16
care equipment, and (vi) technology. "Eligible expenditure" does not 17
include general household maintenance activities, including, but not 18
limited to, painting, plumbing, electrical repairs and exterior 19
maintenance. 20
(3) "Eligible family member" means a person who (A) requires 21
assistance with at least two activities of daily living, as certified in 22
writing by a licensed health care provider, as defined in section 19a-106a 23
of the general statutes, (B) qualifies as a dependent, spouse, parent or 24
other relation by blood or marriage to the family caregiver, and (C) lives 25
in a private residential home and not in a long -term care facility, as 26
defined in section 19a-535e of the general statutes. 27
(4) "Family caregiver" means a person who (A) provides care and 28
support for an eligible family member, (B) has a federal adjusted gross 29
income of less than fifty thousand dollars for an individual and less than 30
one hundred thousand dollars for a couple filing jointly, and (C) has 31
personally incurred uncompensated expenses directly related to the 32
care of an eligible family member. 33
(b) (1) There shall be allowed, for the taxable years commencing on 34
or after January 1, 2027, a credit against the tax imposed by chapter 229 35
of the general statutes, other than the liability imposed by section 12-707 36
of the general statutes, for eligible expenditures incurred by a family 37
caregiver for the care and support of an eligible family member. 38
(2) The amount of the credit allowed shall be fifty per cent of the 39
eligible expenditures incurred by such family caregiver in a taxable year 40
and shall not exceed two thousand dollars for any taxable year. If two 41
or more family caregivers claim the credit authorized by this section for 42
the same eligible family member, the maximum allowable credit shall 43
be allocated in equal amounts between each of the family caregivers. 44
(c) (1) The Department of Revenue Services shall administer a system 45
of tax credit vouchers within the resources, requirements and purposes 46
of this section. An eligible family member may apply to the 47
Raised Bill No. 285

LCO 1454 3 of 3

Commissioner of Revenue Services, in a form and manner prescribed by 48
the commissioner, for a tax credit voucher in an amount as provided in 49
this section. The application shall contain such information the 50
commissioner deems necessary to administer the provisions of this 51
section. 52
(2) The commissioner shall approve applications on a first -come, 53
first-served basis and shall notify an applicant in writing not later than 54
thirty days after the date of receipt of an application of the 55
commissioner's approval or rejection of the application. 56
(3) The total amount of tax credit vouchers that may be issued under 57
this section shall not exceed one million eight hundred thousand dollars 58
in any one taxable year. 59
(d) Any credit allowed under this section shall be nonrefundable. 60
This act shall take effect as follows and shall amend the following
sections:

Section 1 January 1, 2027, and
applicable to taxable years
commencing on or after
January 1, 2027
New section

AGE Joint Favorable C/R FIN