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HOUSE DOCKET, NO. 2421 FILED ON: 1/19/2023
HOUSE . . . . . . . . . . . . . . . No. 2871
The Commonwealth of Massachusetts
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PRESENTED BY:
David Paul Linsky
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To the Honorable Senate and House of Representatives of the Commonwealth of Massachusetts in General
Court assembled:
The undersigned legislators and/or citizens respectfully petition for the adoption of the accompanying bill:
An Act establishing the family caregiver tax credit.
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PETITION OF:
NAME:DISTRICT/ADDRESS :DATE ADDED:David Paul Linsky5th Middlesex1/19/2023 1 of 3
HOUSE DOCKET, NO. 2421 FILED ON: 1/19/2023
HOUSE . . . . . . . . . . . . . . . No. 2871
By Representative Linsky of Natick, a petition (accompanied by bill, House, No. 2871) of David
Paul Linsky relative to establishing a family caregiver tax credit. Revenue.
[SIMILAR MATTER FILED IN PREVIOUS SESSION
SEE HOUSE, NO. 2979 OF 2021-2022.]
The Commonwealth of Massachusetts
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In the One Hundred and Ninety-Third General Court
(2023-2024)
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An Act establishing the family caregiver tax credit.
Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority
of the same, as follows:
1 SECTION 1. Chapter 62 of the General Laws is hereby amended by inserting after
2section 6N the following section:
3 Section 6O
4 (a) As used in this section, the following words shall have the following meanings
5 “Activities of daily living”, Everyday functions and activities individuals usually do
6without help. ADL functions include bathing, continence, dressing, eating, toileting and
7transferring.
8 “Eligible family member”, means an individual who is at least 18 years of age during a
9taxable year; requires assistance with at least one activity of daily living (ADL); is an individual 2 of 3
10who qualifies as a dependent, spouse, parent or other relation by blood or marriage, including an
11in-law, grandparent, grandchild, step-parent, aunt, uncle, niece, or nephew of the family
12caregiver.
13 “State tax liability”, means an individual who is a resident taxpayer for the taxable year,
14as defined in Section 1 of Chapter 62 of the General Laws. In the case of a joint return, the term
15includes the individual and the individual’s spouse. The family caregiver claiming the credit
16must have a federal adjusted gross income of less than $75,000 for an individual and $150,000
17for a couple, and incur uncompensated expenses directly related to the care of an eligible care
18recipient. In addition, the family caregiver must provide care to 1 or more eligible care recipients
19during the taxable year, and be eligible to receive a credit against the family caregiver’s state tax
20liability for the taxable year.
21 (b) The total amount of the tax credit that a taxpayer described in subsection (a) of this
22Act is eligible to receive for a taxable year is equal to a credit equal to 50% of the eligible
23expenses incurred by the taxpayer during the taxable year, with a maximum allowable credit of
24$3,000. A taxpayer is not entitled to a refund, carryback, or carryforward of any credit under this
25Act. To obtain a tax credit under this chapter, a tax payer must claim the tax credit in the manner
26prescribed by the state.
27 (c) Expenditures eligible to be claimed for the tax credit include:
28 (1) The improvement or alteration to the family caregiver’s primary residence to permit
29the care recipient to remain mobile, safe, and independent;
30 (2) The purchase or lease of equipment that is necessary to assist an eligible care
31recipient in carrying out one or more activities of daily living; 3 of 3
32 (3) Other goods, services, or supports that assist the family caregiver provide care to an
33eligible care recipient, such as expenditures relayed to hiring a home care aide or personal care
34attendant, respite care, adult day health, transportation, legal and financial services, and for
35assistive technology to care for their loved one.
36 (d) Only 1 taxpayer may claim a tax credit in a taxable year for the eligible family
37members under this Act for expenses described in Section (c). If 2 or more qualified taxpayers
38claim a credit in accordance with subsection Sec. 4 of this section for the same qualifying family
39member, the total amount of the credit allowed shall be allocated in equal amounts between or
40among each of the qualified taxpayers.
41 (e) A taxpayer may not claim a tax credit under this chapter for expenses incurred in
42carrying out general household maintenance activities, including painting, plumbing, electrical
43repairs, or exterior maintenance, and must be directly related to assisting the family caregiver in
44providing care to an eligible care recipient.
45 (f) The commissioner of the department of revenue shall promulgate rules and regulations
46relative to the administration and enforcement of this section.
47 SECTION 2. This act shall take effect upon its passage and apply to taxable years
48beginning on or after January 1, 2024, following the date of enactment.