MA
Massachusetts House Bill H3159

Massachusetts 2025-2026 Regular Session

Massachusetts House Bill H3159 Compare Versions

Only one version of the bill is available at this time.
OldNewDifferences
11 1 of 1
22 HOUSE DOCKET, NO. 3456 FILED ON: 1/17/2025
33 HOUSE . . . . . . . . . . . . . . . No. 3159
44 The Commonwealth of Massachusetts
55 _________________
66 PRESENTED BY:
77 Michael P. Kushmerek and David M. Rogers
88 _________________
99 To the Honorable Senate and House of Representatives of the Commonwealth of Massachusetts in General
1010 Court assembled:
1111 The undersigned legislators and/or citizens respectfully petition for the adoption of the accompanying bill:
1212 An Act supporting family caregivers.
1313 _______________
1414 PETITION OF:
1515 NAME:DISTRICT/ADDRESS :DATE ADDED:Michael P. Kushmerek3rd Worcester1/17/2025David M. Rogers24th Middlesex1/17/2025Adam J. Scanlon14th Bristol1/17/2025Natalie M. Blais1st Franklin1/27/2025Joanne M. ComerfordHampshire, Franklin and Worcester1/27/2025Kenneth I. Gordon21st Middlesex2/4/2025Tara T. Hong18th Middlesex2/4/2025Michael D. BradySecond Plymouth and Norfolk2/10/2025Jacob R. OliveiraHampden, Hampshire and Worcester2/10/2025Brian W. Murray10th Worcester2/10/2025Sean Reid11th Essex2/10/2025Colleen M. Garry36th Middlesex2/11/2025Lindsay N. Sabadosa1st Hampshire2/11/2025Jennifer Balinsky Armini8th Essex2/18/2025Paul McMurtry11th Norfolk2/20/2025William C. Galvin6th Norfolk2/28/2025 1 of 15
1616 HOUSE DOCKET, NO. 3456 FILED ON: 1/17/2025
1717 HOUSE . . . . . . . . . . . . . . . No. 3159
1818 By Representatives Kushmerek of Fitchburg and Rogers of Cambridge, a petition (accompanied
1919 by bill, House, No. 3159) of Michael P. Kushmerek, David M. Rogers and others for legislation
2020 to support family caregivers through tax credits and the establishment an advisory council
2121 (including members of the General Court) relative to family care giving. Revenue.
2222 The Commonwealth of Massachusetts
2323 _______________
2424 In the One Hundred and Ninety-Fourth General Court
2525 (2025-2026)
2626 _______________
2727 An Act supporting family caregivers.
2828 Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority
2929 of the same, as follows:
3030 1 SECTION 1 . Chapter 6A of the General Laws, as appearing in the 2022 Official
3131 2Edition, is hereby amended by inserting after section 16FF the following section:-
3232 3 Section 16GG. (a) There shall be an advisory council on family caregiving. The advisory
3333 4council shall consist of: the secretary of health and human services, or a designee; the secretary
3434 5of aging and independence, or a designee; the commissioner of public health, or a designee; the
3535 6secretary of veterans’ services, or a designee; the secretary of labor and workforce development,
3636 7or a designee; the house and senate chairs of the joint committee on elder affairs, or their
3737 8designees; and 10 persons to be appointed, in a manner that ensures, as much as possible,
3838 9geographic and demographic diversity, by the governor, including 2 family caregiver advocates,
3939 102 family caregivers, 2 health care providers, 2 representatives of state-based academic
4040 11institutions, 1 of which is a gerontologist, and 2 representatives from state-based advocacy 2 of 15
4141 12organizations that provide services to family caregivers, including information, referral and
4242 13support services.
4343 14 (b) The advisory council shall meet at least quarterly and shall advise the executive office
4444 15of health and human services and the general court on the development of family caregiving
4545 16policy for the commonwealth. The advisory council shall work with the secretary of health and
4646 17human services to identify resources available, and services needed for these individuals and
4747 18associated costs.
4848 19 (c) Annually, not later than March 1, the advisory council shall provide a report to the
4949 20executive office of health and human services, the clerks of the senate and the house of
5050 21representatives, the joint committee on children, families, and persons with disabilities, the joint
5151 22committee on elder affairs, and the joint committee on public health which shall include: (i)
5252 23information and recommendations on family caregiving policy and (ii) an evaluation of all state-
5353 24funded efforts in caregiving research, clinical care, institutional and home-based and community-
5454 25based services and supports.
5555 26 SECTION 2. Chapter 19A of the General Laws, as appearing in the 2022 Official
5656 27Edition, is hereby amended by inserting after section 4D the following section: -
5757 28 Section 4E. (a) As used in this subsection, the following words shall have the following
5858 29meanings unless the context clearly requires otherwise:
5959 30 3 of 15
6060 31 "Activities of daily living", everyday functions and activities, which individuals usually
6161 32do without help including, but not limited to, bathing, continence, dressing, eating, toileting and
6262 33transferring.
6363 34 "Eligible family member", an individual who (i) is at least 18 years of age during a
6464 35taxable year, (ii) requires assistance with at least 1 activity of daily living, and (iii) qualifies as a
6565 36dependent, spouse, parent or other relation by blood or marriage, including an in-law,
6666 37grandparent, grandchild, step-parent, aunt, uncle, niece or nephew of the family caregiver.
6767 38 "Family caregiver", an individual who is a resident for the year and had eligible
6868 39caregiving actions, excluding those described in paragraph (d) of this subsection, with respect to
6969 401 or more eligible family members during the year.
7070 41 “Respite services”, a program that provides short term relief to family caregivers from the
7171 42demands of caring for individuals with chronic or other health conditions, disabilities or
7272 43functional limitations.
7373 44 (b) A family caregiver is eligible to receive a voucher for respite services up to 100
7474 45percent of the eligible expenditures incurred by the family caregiver, with a maximum allowable
7575 46voucher of $1,500, provided that the family caregiver has an annual income of no more than
7676 47$135,000 for an individual or no more than $250,000 of combined household income . One year
7777 48following the enactment of this section, and annually thereafter, the Executive office of aging
7878 49and independence shall increase such income eligibility criteria over that of the previous fiscal
7979 50year to reflect the annual cost of living adjustment in Social Security income, if any.
8080 51 (c) Expenditures eligible to be claimed for the voucher include the costs associated with
8181 52respite services. 4 of 15
8282 53 (d) No family caregiver shall be entitled to claim a respite voucher under this subsection
8383 54for the same eligible expenditures claimed by another family caregiver.
8484 55 (e) The secretary of the executive office of aging and independence shall promulgate
8585 56rules and regulations relative to the administration and enforcement of this subsection.
8686 57 (f) The secretary shall annually, not later than September 1, file a report with the house
8787 58and senate committees on ways and means and the chairs of the joint committee on elder affairs
8888 59identifying, by municipality, the total amount of caregiver respite vouchers claimed for the
8989 60preceding fiscal year.
9090 61 SECTION 3. Section 6 of chapter 62 of the General Laws, as appearing in the 2022
9191 62Official Edition, is hereby amended by inserting after subsection (dd) the following new
9292 63subsection:-
9393 64
9494 65 (ee) (1) As used in this subsection, the following words shall have the following
9595 66meanings unless the context clearly requires otherwise:
9696 67
9797 68 "Activities of daily living", everyday functions and activities, which individuals usually
9898 69do without help including, but not limited to, bathing, continence, dressing, eating, toileting and
9999 70transferring.
100100 71 "Eligible family member", an individual who (i) is at least 18 years of age during a
101101 72taxable year, (ii) requires assistance with at least 1 activity of daily living, and (iii) qualifies as a 5 of 15
102102 73dependent, spouse, parent or other relation by blood or marriage, including an in-law,
103103 74grandparent, grandchild, stepparent, aunt, uncle, niece or nephew of the family caregiver.
104104 75 “Evaluation year”, the year in which an evaluation of the tax credit is to be completed.
105105 76The evaluation year shall be every 5 years after the effective date of this subsection.
106106 77 "Family Caregiver", an individual who is a resident taxpayer for the taxable year and had
107107 78eligible expenditures, as described in paragraph (3) of this subsection, with respect to 1 or more
108108 79eligible family members during the taxable year. In the case of a joint return, the term includes
109109 80the individual and the individual's spouse. The family caregiver claiming the credit must have a
110110 81Massachusetts adjusted gross income of less than $75,000 for an individual and $150,000 for a
111111 82couple and incur uncompensated expenses directly related to the care of an eligible care
112112 83recipient.
113113 84 (2) A taxpayer who is a family caregiver is eligible to receive for a taxable year is equal
114114 85to a refundable credit against the taxes imposed by this chapter. The credit shall be equal to 100
115115 86per cent of the eligible expenditures incurred by the taxpayer during the taxable year, with a
116116 87maximum allowable credit of $1,500.
117117 88 (3) Expenditures eligible to be claimed for the tax credit include the costs associated
118118 89with:
119119 90 (i) the home improvement or alteration to the family caregiver's primary residence to
120120 91permit the eligible family member to remain mobile, safe and independent;
121121 92 (ii) the purchase or lease of equipment that is necessary to assist an eligible family
122122 93member in carrying out 1 or more activities of daily living; and 6 of 15
123123 94 (iii) other goods, services or supports that assist the family caregiver in providing care to
124124 95an eligible family member, including expenditures related to hiring a home care aide or personal
125125 96care attendant, respite care, adult day health, transportation, legal and financial services and
126126 97assistive technology.
127127 98 (4) No taxpayer shall be entitled to claim a tax credit under this subsection for the same
128128 99eligible expenditures claimed by another taxpayer. The total amount of tax credits claimed by
129129 100family caregivers shall not exceed $1,500 for the same eligible family member. If 2 or more
130130 101family caregivers claim tax credits for the same eligible family member, the total of which
131131 102exceeds $1,500, the total amount of the credit allowed shall be allocated in amounts
132132 103proportionate to each eligible taxpayer’s share of the total amount of the eligible expenditures for
133133 104the eligible family member.
134134 105 (5) A taxpayer may not claim a tax credit under this section for expenses incurred in
135135 106carrying out general household maintenance activities, including painting, plumbing, electrical
136136 107repairs or exterior maintenance, and must be directly related to assisting the family caregiver in
137137 108providing care to an eligible family member.
138138 109 (6) The commissioner of the department of revenue shall promulgate rules and
139139 110regulations relative to the administration and enforcement of this subsection.
140140 111 (7) The commissioner shall annually, not later than September 1, file a report with the
141141 112house and senate committees on ways and means, the chairs of the joint committee on revenue
142142 113and the chairs of the joint committee on elder affairs identifying, by municipality, the total
143143 114amount of tax credits claimed and the total number of tax filers who received the tax credit for
144144 115the preceding fiscal year. 7 of 15
145145 116 (8) On or before May 31 of the year before the evaluation year, there shall be established
146146 117a committee entitled the Caregiver Tax Credit Evaluation Committee to conduct a review of the
147147 118tax credit.
148148 119 The committee shall be comprised of 7 members: 2 of whom shall be appointed by the
149149 120secretary of the executive office of health and human services; 2 of whom shall be appointed by
150150 121the secretary of the executive office of aging and independence; 1 of whom shall be appointed by
151151 122the secretary of the executive office for administration and finance; 1 of whom shall be
152152 123appointed by the president of the senate; and 1 of whom shall be appointed by the speaker of the
153153 124house of representatives.
154154 125 The committee shall: (i) examine the purpose for which the tax credit was established; (ii)
155155 126determine whether the original intent of the tax credit is still appropriate; (iii) examine whether
156156 127the tax credit is meeting its objectives; (iv) examine whether the purposes of the tax credit could
157157 128be more efficiently and effectively carried out through alternative methods; and (v) calculate the
158158 129costs of providing the tax credit, including the administrative cost and lost revenues to the
159159 130commonwealth.
160160 131 (iii) The committee shall file a report of its findings with the senate and house clerks, the
161161 132house and senate committees on ways and means and with the governor. The report shall be
162162 133accompanied by any legislation that is needed to accomplish the recommendations of the report.
163163 134The report shall be filed no later than December 31 of the evaluation year.
164164 135 SECTION 4. Section 1 of chapter 151A of the General Laws, as appearing in the 2022
165165 136Official Edition, is hereby amended by inserting after subsection (dd) the following 3
166166 137subsections:- 8 of 15
167167 138 (ee) "Activities of daily living", everyday functions and activities, which individuals
168168 139usually do without help including, but not limited to, bathing, continence, dressing, eating,
169169 140toileting and transferring.
170170 141 (ff) “Eligible family member”, an individual who (i) is at least 18 years of age during a
171171 142taxable year, (ii) requires assistance with at least 1 activity of daily living, and (iii) qualifies as a
172172 143dependent, spouse, parent or other relation by blood or marriage, including an in-law,
173173 144grandparent, grandchild, step-parent, aunt, uncle, niece or nephew of the family caregiver.
174174 145 (gg) “Family Caregiver”, an individual resident of Massachusetts who is at least 18 years
175175 146of age and who provides assistance in the activities of daily living, with respect to 1 or more
176176 147eligible family members during the year.
177177 148 SECTION 5. Subsection (c) of Section 24 of said chapter 151A of the General Laws, as
178178 149appearing in the 2022 Official Edition, is hereby amended by inserting after the second sentence
179179 150the following sentence:-
180180 151 An individual who can provide certified medial documentation showing that they act as a
181181 152family caregiver, as defined in section 1 of this chapter, to an eligible family member requiring
182182 153assistance with activities of daily living shall be deemed to be available for work under clause (b)
183183 154of the first paragraph of this section.
184184 155 SECTION 6. Section 1 of chapter 151B of the General Laws, as appearing in the 2022
185185 156Official Edition, is hereby amended by inserting after the definition of “genetic test” the
186186 157following 3 definitions:- 9 of 15
187187 158 24. The term "activities of daily living", shall mean everyday functions and activities,
188188 159which individuals usually do without help including, but not limited to, bathing, continence,
189189 160dressing, eating, toileting and transferring.
190190 161 25. The term “eligible family member”, shall mean an individual who (i) is at least 18
191191 162years of age during a taxable year, (ii) requires assistance with at least 1 activity of daily living,
192192 163and (iii) qualifies as a dependent, spouse, parent or other relation by blood or marriage, including
193193 164an in-law, grandparent, grandchild, step-parent, aunt, uncle, niece or nephew of the family
194194 165caregiver.
195195 166 26. The term “family caregiver”, shall mean an individual resident of Massachusetts who
196196 167is at least 18 years of age and who provides assistance in the activities of daily living, with
197197 168respect to 1 or more eligible family members during the year.
198198 169 SECTION 7. Section 4 of said chapter 151B of the General Laws, as so appearing, is
199199 170hereby amended by inserting after the word “veteran,” in line 8, line 190 and line 213, in each
200200 171instance, the following words:- or status as a family caregiver
201201 172 SECTION 8. Said section 4 of said chapter 151B of the General Laws, as so appearing, is
202202 173hereby further amended by inserting after the word “blind,” in line 296 and line 302, in each
203203 174instance, the following words:- or because such person is as a family caregiver
204204 175 SECTION 9. Said section 4 of said chapter 151B of the General Laws, as so appearing, is
205205 176hereby further amended by inserting after the word “handicap,” in line 315, the following
206206 177words:- or because such person is as a family caregiver 10 of 15
207207 178 SECTION 10. Said section 4 of said chapter 151B of the General Laws, as so appearing,
208208 179is hereby further amended by inserting the word “ancestry,” in line 361, line 369 and line 379, in
209209 180each instance, the following:- or status as a family caregiver
210210 181 SECTION 11. Chapter 32A of the General Laws is hereby amended by inserting after
211211 182section 17S the following section:-
212212 183 Section 17T. (1) The commission shall provide, to an active or retired employee of the
213213 184commonwealth who is insured under the group insurance commission, an additional 30-day
214214 185supply of any current prescription of the insured, at the same level of coverage as a normal refill
215215 186of such prescription drug upon the declaration of a state of emergency pursuant to Chapter 639 of
216216 187the Acts of 1950.
217217 188 (2) The commissioner of insurance shall promulgate a list of prescription drugs which
218218 189shall not be subject to the provisions of this section. Such list shall include, but not be limited to,
219219 190all schedule II and schedule III controlled substances with the exception of those prescribed
220220 191through a hospice agency physician for purposes of treating end-of-life symptoms including
221221 192pain, nausea, anxiety or delirium.
222222 193 SECTION 12. Chapter 118E of the General Laws is hereby amended by inserting after
223223 194section 10Q the following section:-
224224 195 Section 10R. (1) The division and its contracted health insurers, health plans, health
225225 196maintenance organizations, behavioral health management firms and third party administrators
226226 197under contract to a Medicaid managed care organization or primary care clinician plan shall
227227 198provide an additional 30-day supply of any current prescription of the insured, at the same level 11 of 15
228228 199of coverage as a normal refill of such prescription drug upon the declaration of a state of
229229 200emergency pursuant to Chapter 639 of the Acts of 1950.
230230 201 (2) The commissioner of insurance shall promulgate a list of prescription drugs which
231231 202shall not be subject to the provisions of this section. Such list shall include, but not be limited to,
232232 203all schedule II and schedule III controlled substances with the exception of those prescribed
233233 204through a hospice agency physician for purposes of treating end-of-life symptoms including
234234 205pain, nausea, anxiety or delirium.
235235 206 SECTION 13. Chapter 176A of the General Laws is hereby amended by inserting after
236236 207section 8VV the following section:-
237237 208 Section 8WW. (1) A contract between a subscriber and the corporation under an
238238 209individual or group hospital service plan that is delivered, issued or renewed within or without
239239 210the commonwealth shall provide an additional 30-day supply of any current prescription of the
240240 211insured, at the same level of coverage as a normal refill of such prescription drug upon the
241241 212declaration of a state of emergency pursuant to Chapter 639 of the Acts of 1950.
242242 213 (2) The commissioner of insurance shall promulgate a list of prescription drugs which
243243 214shall not be subject to the provisions of this section. Such list shall include, but not be limited to,
244244 215all schedule II and schedule III controlled substances with the exception of those prescribed
245245 216through a hospice agency physician for purposes of treating end-of-life symptoms including
246246 217pain, nausea, anxiety or delirium.
247247 218 SECTION 14. Chapter 176B of the General Laws is hereby amended by inserting after
248248 219section 4VV the following section:- 12 of 15
249249 220 Section 4WW. (1) A subscription certificate under an individual or group medical service
250250 221agreement delivered, issued or renewed within the commonwealth shall provide an additional
251251 22230-day supply of any current prescription of the insured, at the same level of coverage as a
252252 223normal refill of such prescription drug upon the declaration of a state of emergency pursuant to
253253 224Chapter 639 of the Acts of 1950.
254254 225 (2) The commissioner of insurance shall promulgate a list of prescription drugs which
255255 226shall not be subject to the provisions of this section. Such list shall include, but not be limited to,
256256 227all schedule II and schedule III controlled substances with the exception of those prescribed
257257 228through a hospice agency physician for purposes of treating end-of-life symptoms including
258258 229pain, nausea, anxiety or delirium.
259259 230 SECTION 15. Chapter 176G of the General Laws is hereby amended by inserting after
260260 231section 4NN the following section:-
261261 232 Section 4OO. (1) Any health maintenance organization subject to this chapter that is
262262 233issued or renewed within the commonwealth shall provide an additional 30-day supply of any
263263 234current prescription of the insured, at the same level of coverage as a normal refill of such
264264 235prescription drug upon the declaration of a state of emergency pursuant to Chapter 639 of the
265265 236Acts of 1950.
266266 237 (2) The commissioner of insurance shall promulgate a list of prescription drugs which
267267 238shall not be subject to the provisions of this section. Such list shall include, but not be limited to,
268268 239all schedule II and schedule III controlled substances with the exception of those prescribed
269269 240through a hospice agency physician for purposes of treating end-of-life symptoms including
270270 241pain, nausea, anxiety or delirium. 13 of 15
271271 242 SECTION 16. Chapter 176I of the General Laws is hereby amended by inserting after
272272 243section 3A the following section:-
273273 244 Section 3B. (1) A preferred provider contract between a covered person and an
274274 245organization that participates in the market shall provide an additional 30-day supply of any
275275 246current prescription of the insured, at the same level of coverage as a normal refill of such
276276 247prescription drug upon the declaration of a state of emergency pursuant to Chapter 639 of the
277277 248Acts of 1950.
278278 249 (2) The commissioner of insurance shall promulgate a list of prescription drugs which
279279 250shall not be subject to the provisions of this section. Such list shall include, but not be limited to,
280280 251all schedule II and schedule III controlled substances with the exception of those prescribed
281281 252through a hospice agency physician for purposes of treating end-of-life symptoms including
282282 253pain, nausea, anxiety or delirium.
283283 254 SECTION 17. Chapter 176J of the General Laws is hereby amended by inserting after
284284 255section 14 the following section:-
285285 256 Section 14A. (1) Any carrier subject to this chapter that participates in the market shall
286286 257provide an additional 30-day supply of any current prescription of the insured, at the same level
287287 258of coverage as a normal refill of such prescription drug upon the declaration of a state of
288288 259emergency pursuant to Chapter 639 of the Acts of 1950.
289289 260 (2) The commissioner of insurance shall promulgate a list of prescription drugs which
290290 261shall not be subject to the provisions of this section. Such list shall include, but not be limited to,
291291 262all schedule II and schedule III controlled substances with the exception of those prescribed 14 of 15
292292 263through a hospice agency physician for purposes of treating end-of-life symptoms including
293293 264pain, nausea, anxiety or delirium.
294294 265 SECTION 18. Chapter 176K of the General Laws is hereby amended by inserting after
295295 266section 4 the following section:-
296296 267 Section 4A. (1) Any carrier subject to this chapter that participates in the market shall
297297 268provide an additional 30-day supply of any current prescription of the insured, at the same level
298298 269of coverage as a normal refill of such prescription drug upon the declaration of a state of
299299 270emergency pursuant to Chapter 639 of the Acts of 1950.
300300 271 (2) The commissioner of insurance shall promulgate a list of prescription drugs which
301301 272shall not be subject to the provisions of this section. Such list shall include, but not be limited to,
302302 273all schedule II and schedule III controlled substances with the exception of those prescribed
303303 274through a hospice agency physician for purposes of treating end-of-life symptoms including
304304 275pain, nausea, anxiety or delirium.
305305 276 SECTION 19. Section 2 of chapter 176M of the General Laws is hereby amended by
306306 277inserting after paragraph (1) of subsection (c) the following paragraph:-
307307 278 (1 1/2) Any nongroup health plan subject to this chapter that participates in the market
308308 279shall provide an additional 30-day supply of any current prescription of the insured, at the same
309309 280level of coverage as a normal refill of such prescription drug upon the declaration of a state of
310310 281emergency pursuant to Chapter 639 of the Acts of 1950. The commissioner of insurance shall
311311 282promulgate a list of prescription drugs which shall not be subject to the provisions of this
312312 283paragraph. Such list shall include, but not be limited to, all schedule II and schedule III 15 of 15
313313 284controlled substances with the exception of those prescribed through a hospice agency physician
314314 285for purposes of treating end-of-life symptoms including pain, nausea, anxiety or delirium.
315315 286 SECTION 20. Chapter 176Q of the General Laws is hereby amended by inserting after
316316 287section 5 the following section:-
317317 288 Section 5A. (1) Any plan that participates in the market shall provide an additional 30-
318318 289day supply of any current prescription of the insured, at the same level of coverage as a normal
319319 290refill of such prescription drug upon the declaration of a state of emergency pursuant to Chapter
320320 291639 of the Acts of 1950.
321321 292 (2) The commissioner of insurance shall promulgate a list of prescription drugs which
322322 293shall not be subject to the provisions of this section. Such list shall include, but not be limited to,
323323 294all schedule II and schedule III-controlled substances with the exception of those prescribed
324324 295through a hospice agency physician for purposes of treating end-of-life symptoms including
325325 296pain, nausea, anxiety or delirium.
326326 297 SECTION 21. Notwithstanding any general or special law to the contrary, the secretary
327327 298of health and human services, in conjunction with the secretary of aging and independence, shall
328328 299take action, including requesting federal approval, if required, to permit spouses to serve as paid
329329 300caregivers in the MassHealth program. Any federal approvals that may be required to implement
330330 301this section shall be filed no later than 6 months after the effective date of this act.
331331 302 SECTION 22: Section 3 of this act shall take effect upon its passage and apply to taxable
332332 303years beginning on or after January 1 next following the date of enactment.