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HB1369 - 104th General Assembly

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104TH GENERAL ASSEMBLY
State of Illinois
2025 and 2026
HB1369

Introduced 1/28/2025, by Rep. Suzanne M. Ness

SYNOPSIS AS INTRODUCED:

New Act
35 ILCS 5/246 new

Creates the Caring for Caregivers Act. Provides that a taxpayer who is
a family caregiver and who incurs eligible expenditures during the taxable
year for the care and support of an eligible family member may apply to the
Department of Revenue for an income tax credit. Provides that the credit
shall be equal to 50% of the eligible expenditures incurred during the
taxable year by the family caregiver for the care and support of an
eligible family member, subject to certain specified limitations. Amends
the Illinois Income Tax Act to make conforming changes. Effective January
1, 2026.
LRB104 05140 HLH 15169 b

A BILL FOR

HB1369
LRB104 05140 HLH 15169 b
1

AN ACT concerning revenue.

2

Be it enacted by the People of the State of Illinois,
3
represented in the General Assembly:

4

Section 1.
Short title.
This Act may be cited as the
Caring
5
for Caregivers Act.

6

Section 5.
Definitions.
7

"Activities of daily living" means:
8

(1) ambulating, which means the ability of an
9

individual to move from one position to another and to
10

walk independently;
11

(2) feeding, which means the ability of an individual
12

to feed himself or herself;
13

(3) dressing, which means the ability to select
14

appropriate clothes and to put the clothes on without aid;
15

(4) personal hygiene, which means the ability to bathe
16

and groom oneself and to maintain dental hygiene and nail
17

and hair care;
18

(5) continence, which means the ability to control
19

bladder and bowel function; and
20

(6) toileting, which means the ability to get to and
21

from the toilet without aid and to use it appropriately.
22

"Department" means the Department of Revenue.
23

"Eligible expenditure" means the following when directly

HB1369
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LRB104 05140 HLH 15169 b
1
related to assisting the family caregiver in providing care to
2
an eligible family member:
3

(1) the improvement or alteration to the family
4

caregiver's or eligible family member's primary residence
5

to permit the eligible family member to live in the
6

residence and to remain mobile, safe, and independent;
7

(2) the family caregiver's purchase or lease of
8

equipment, including, but not limited to, durable medical
9

equipment, that is necessary to assist an eligible family
10

member in carrying out one or more activities of daily
11

living; and
12

(3) other expenses paid or incurred by the family
13

caregiver that assist the family caregiver in providing
14

care to an eligible family member, including, but not
15

limited to, expenses related to:
16

(A) obtaining respite care;
17

(B) obtaining adult day care;
18

(C) hiring a personal care attendant;
19

(D) hiring a home care aide;
20

(E) purchasing durable medical equipment;
21

(F) obtaining transportation; and
22

(G) acquiring assistive technology or other
23

technology.
24

Expenses incurred in carrying out general household
25
maintenance activities, such as painting, plumbing, electrical
26
repairs, or exterior maintenance, are not considered eligible

HB1369
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LRB104 05140 HLH 15169 b
1
expenditures under this Act unless those expenditures qualify
2
under item (1) of this definition.
3

"Eligible family member" means an individual who meets all
4
of the following:
5

(1) the individual is a resident of the State;
6

(2) the individual is at least 60 years of age;
7

(3) the individual requires assistance with at least 2
8

activities of daily living, as certified by a licensed
9

health care provider;
10

(4) the individual qualifies as a dependent, spouse,
11

parent, or other relation of the family caregiver by
12

blood, marriage, or civil union, including an in-law,
13

sibling, grandparent, grandchild, stepparent, stepchild,
14

aunt, uncle, niece, nephew of the family caregiver, or an
15

individual whose close association with the family
16

caregiver is the equivalent of a family relationship; and
17

(5) the individual lives in a private residential home
18

and not in an assisted living center, nursing facility, or
19

residential care home.
20

"Family caregiver" means an individual who meets all of
21
the following:
22

(1) the individual is an Illinois resident and
23

taxpayer;
24

(2) the individual provides care and support for an
25

eligible family member;
26

(3) the individual has a federal adjusted gross income

HB1369
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LRB104 05140 HLH 15169 b
1

for the taxable year of less than $50,000 for an
2

individual and less than $100,000 for spouses filing a
3

joint income tax return; and
4

(4) the individual has personally incurred
5

uncompensated eligible expenditures directly related to
6

the care of an eligible family member.
7

"Veteran" means an individual who has served as a member
8
of the United States Armed Forces on active duty or State
9
active duty, a member of the Illinois National Guard, or a
10
member of the United States Reserve Forces and who has
11
received an honorable discharge.

12

Section 10.
Credit allowed.
13

(a) For taxable years beginning on or after January 1,
14
2026, a taxpayer who is a family caregiver and who incurs
15
eligible expenditures during the taxable year for the care and
16
support of an eligible family member may apply to the
17
Department, in the form and manner required by the Department
18
by rule, for a credit against the tax imposed by subsections
19
(a) and (b) of Section 201 of the Illinois Income Tax Act.
20
Subject to the limitations in subsections (b) and (c), the
21
credit under this Act shall be equal to 50% of the eligible
22
expenditures incurred during the taxable year by the family
23
caregiver for the care and support of an eligible family
24
member.
25

(b) The maximum allowable credit authorized by this

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LRB104 05140 HLH 15169 b
1
Section shall be $2,000 per taxpayer per taxable year, unless
2
the eligible family member is a veteran, in which case the
3
maximum allowable credit shall be $3,000 per taxable year for
4
that taxpayer. The credit or credits may not reduce the
5
taxpayer's liability to less than zero. Excess credit amounts
6
under this Act may not be carried forward or back.
7

(c) Upon approval of a credit award under this Section,
8
the Department shall issue a tax credit certificate to the
9
taxpayer. The taxpayer shall attach the tax credit certificate
10
to the taxpayer's Illinois income tax return for the taxable
11
year.
12

(d) The total credits authorized under this Section for
13
all taxpayers shall not exceed $1,500,000 annually.
14

(e) This Act is exempt from the provisions of Section 250
15
of the Illinois Income Tax Act.

16

Section 15.
Report.
The Department shall submit an annual
17
report to the Governor and the General Assembly detailing (i)
18
the total amount of tax credits claimed under this Act for the
19
preceding fiscal year and (ii) the total number of taxpayers
20
who received credits under this Act for the preceding fiscal
21
year. The Department shall publish that report on its website
22
and shall provide a copy of the report to the Department on
23
Aging for publication on the Department on Aging's website.

24

Section 20.
Rulemaking.
The Department of Revenue shall

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LRB104 05140 HLH 15169 b
1
adopt rules to implement and administer the credit authorized
2
by this Act.

3

Section 900.
The Illinois Income Tax Act is amended by
4
adding Section 246 as follows:

5

(35 ILCS 5/246 new)
6

Sec. 246.
The Caring for Caregivers Act; credit.
For
7
taxable years beginning on or after January 1, 2026, a
8
taxpayer who is awarded a credit under the Caring for
9
Caregivers Act is entitled to a credit against the tax imposed
10
by subsections (a) and (b) of Section 201 of this Act as
11
provided in the Caring for Caregivers Act.
12

This Section is exempt from the provisions of Section 250.

13

Section 999.
Effective date.
This Act takes effect January
14
1, 2026.

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