Arkansas 2025 Regular Session

Arkansas House Bill HB1076 Compare Versions

Only one version of the bill is available at this time.

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1	1	Stricken language would be deleted from and underlined language would be added to present law.
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3	3	State of Arkansas 1
4	4	95th General Assembly A Bill 2
5	5	Regular Session, 2025 HOUSE BILL 1076 3
6	6	4
7	7	By: Representative Hudson 5
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10	10	For An Act To Be Entitled 8
11	11	AN ACT TO AMEND THE INCOME TAX LAWS; TO CREATE THE 9
12	12	CARING FOR CAREGIVERS ACT; TO PROVIDE AN INCOME TAX 10
13	13	CREDIT FOR EXPENSES INCURRED IN CARING FOR CERTAIN 11
14	14	FAMILY MEMBERS; AND FOR OTHER PURPOSES. 12
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17	17	Subtitle 15
18	18	TO CREATE THE CARING FOR CAREGIVERS ACT; 16
19	19	AND TO PROVIDE AN INCOME TAX CREDIT FOR 17
20	20	EXPENSES INCURRED IN CARING FOR CERTAIN 18
21	21	FAMILY MEMBERS. 19
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23	23	BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF ARKANSAS: 21
24	24	22
25	25	SECTION 1. DO NOT CODIFY. Title. 23
26	26	This act shall be known and may be cited as the "Caring for Caregivers 24
27	27	Act". 25
28	28	26
29	29	SECTION 2. Arkansas Code Title 26, Chapter 51, Subchapter 5, is 27
30	30	amended to add an additional section to read as follows: 28
31	31	26-51-518. Caring for caregivers credit. 29
32	32	(a) As used in this section: 30
33	33	(1) "Activities of daily living" means: 31
34	34	(A) Ambulating, which is the extent of an individual's 32
35	35	ability to move from one (1) position to another and walk independently; 33
36	36	(B) Feeding, which is the ability of an individual to feed 34
37	37	himself or herself; 35
38	38	(C) Dressing, which is the ability of an individual to 36 HB1076
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41	41	select appropriate clothes and put the clothes on without aid; 1
42	42	(D) Personal hygiene, which is the ability of an 2
43	43	individual to bathe and groom himself or herself and maintain dental hygiene 3
44	44	and nail and hair care; 4
45	45	(E) Continence, which is the ability of an individual to 5
46	46	control bladder and bowel function; and 6
47	47	(F) Toileting, which is the ability of an individual to 7
48	48	get to and from the toilet without aid, use the toilet appropriately, and 8
49	49	clean himself or herself; 9
50	50	(2)(A) "Eligible expenditure" means an expense directly related 10
51	51	to assisting a family caregiver in providing care to an eligible family 11
52	52	member. 12
53	53	(B) "Eligible expenditure" includes without limitation: 13
54	54	(i) An improvement or alteration to the primary 14
55	55	residence of a family caregiver or an eligible family member to permit the 15
56	56	eligible family member to live in the residence and to remain mobile, safe, 16
57	57	and independent; 17
58	58	(ii) The purchase or lease by a family caregiver of 18
59	59	equipment, including without limitation durable medical equipment, that is 19
60	60	necessary to assist an eligible family member in carrying out one (1) or more 20
61	61	activities of daily living; and 21
62	62	(iii) Other expenses paid or incurred by a family 22
63	63	caregiver that assist the family caregiver in providing care to an eligible 23
64	64	family member, including without limitation expenses related to: 24
65	65	(a) Home care aides; 25
66	66	(b) Respite care; 26
67	67	(c) Adult day care; 27
68	68	(d) Personal care attendants; 28
69	69	(e) Healthcare equipment; and 29
70	70	(f) Technology. 30
71	71	(C) "Eligible expenditure" does not include expenses 31
72	72	incurred in carrying out general household maintenance activities, including 32
73	73	without limitation painting, plumbing services, electrical repairs, and 33
74	74	exterior maintenance; 34
75	75	(3) "Eligible family member" means an individual who: 35
76	76	(A) Is at least sixty -two (62) years of age; 36 HB1076
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79	79	(B) Requires assistance with at least two (2) activities 1
80	80	of daily living, as certified by a licensed healthcare practitioner licensed 2
81	81	under § 17-95-401 et seq.; 3
82	82	(C) Qualifies as a dependent, spouse, parent, or other 4
83	83	relation by blood or marriage to the family caregiver; and 5
84	84	(D) Lives in a private residential home and not in an 6
85	85	assisted living center, nursing facility, or residential care home; 7
86	86	(4) "Family caregiver" means an individual who: 8
87	87	(A) Provides care and support for an eligible family 9
88	88	member; 10
89	89	(B) Has a total adjusted gross income of less than fifty 11
90	90	thousand dollars ($50,000), including the adjusted gross income of his or her 12
91	91	spouse, if any; and 13
92	92	(C) Has personally incurred uncompensated expenses 14
93	93	directly related to the care of an eligible family member; and 15
94	94	(5) "Veteran" means a person who served in the active military, 16
95	95	naval, air, or space service and who was discharged or released from service 17
96	96	under conditions other than dishonorable. 18
97	97	(b)(1) Subject to the limitations provided in this section, there is 19
98	98	allowed an income tax credit against the income tax imposed by this chapter 20
99	99	in an amount equal to fifty percent (50%) of the eligible expenditures 21
100	100	incurred by a family caregiver for the care and support of an eligible family 22
101	101	member. 23
102	102	(2) The maximum tax credit that may be claimed by a taxpayer in 24
103	103	a tax year under this section is: 25
104	104	(A) Two thousand dollars ($2,000); or 26
105	105	(B) Three thousand dollars ($3,000), if the eligible 27
106	106	family member for whom the family caregiver has incurred eligible 28
107	107	expenditures is a veteran or has a diagnosis of dementia. 29
108	108	(3) If two (2) or more taxpayers claim the income tax credit 30
109	109	allowed under this section for the same eligible family member, the total 31
110	110	amount of the income tax credit allowed under this section shall be allocated 32
111	111	in equal amounts among the taxpayers. 33
112	112	(4)(A) The total amount of the income tax credits allowed under 34
113	113	this section shall not exceed one million five hundred thousand dollars 35
114	114	($1,500,000) in a calendar year. 36 HB1076
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117	117	(B) The income tax credit allowed under this section shall 1
118	118	be awarded in the order in which the income tax credit is claimed, up to the 2
119	119	maximum amount stated in subdivision (b)(4)(A) of this section. 3
120	120	(c) The amount of the income tax credit under this section that may be 4
121	121	claimed by the taxpayer in a tax year shall not exceed the amount of income 5
122	122	tax due by the taxpayer. 6
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124	124	SECTION 3. EFFECTIVE DATE. Section 2 of this act is effective for tax 8
125	125	years beginning on or after January 1, 2025. 9
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