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HOUSE DOCKET, NO. 3456 FILED ON: 1/17/2025
HOUSE . . . . . . . . . . . . . . . No. 3159
The Commonwealth of Massachusetts
_________________
PRESENTED BY:
Michael P. Kushmerek and David M. Rogers
_________________
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 supporting family caregivers.
_______________
PETITION OF:
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
HOUSE DOCKET, NO. 3456 FILED ON: 1/17/2025
HOUSE . . . . . . . . . . . . . . . No. 3159
By Representatives Kushmerek of Fitchburg and Rogers of Cambridge, a petition (accompanied
by bill, House, No. 3159) of Michael P. Kushmerek, David M. Rogers and others for legislation
to support family caregivers through tax credits and the establishment an advisory council
(including members of the General Court) relative to family care giving. Revenue.
The Commonwealth of Massachusetts
_______________
In the One Hundred and Ninety-Fourth General Court
(2025-2026)
_______________
An Act supporting family caregivers.
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 6A of the General Laws, as appearing in the 2022 Official
2Edition, is hereby amended by inserting after section 16FF the following section:-
3 Section 16GG. (a) There shall be an advisory council on family caregiving. The advisory
4council shall consist of: the secretary of health and human services, or a designee; the secretary
5of aging and independence, or a designee; the commissioner of public health, or a designee; the
6secretary of veterans’ services, or a designee; the secretary of labor and workforce development,
7or a designee; the house and senate chairs of the joint committee on elder affairs, or their
8designees; and 10 persons to be appointed, in a manner that ensures, as much as possible,
9geographic and demographic diversity, by the governor, including 2 family caregiver advocates,
102 family caregivers, 2 health care providers, 2 representatives of state-based academic
11institutions, 1 of which is a gerontologist, and 2 representatives from state-based advocacy 2 of 15
12organizations that provide services to family caregivers, including information, referral and
13support services.
14 (b) The advisory council shall meet at least quarterly and shall advise the executive office
15of health and human services and the general court on the development of family caregiving
16policy for the commonwealth. The advisory council shall work with the secretary of health and
17human services to identify resources available, and services needed for these individuals and
18associated costs.
19 (c) Annually, not later than March 1, the advisory council shall provide a report to the
20executive office of health and human services, the clerks of the senate and the house of
21representatives, the joint committee on children, families, and persons with disabilities, the joint
22committee on elder affairs, and the joint committee on public health which shall include: (i)
23information and recommendations on family caregiving policy and (ii) an evaluation of all state-
24funded efforts in caregiving research, clinical care, institutional and home-based and community-
25based services and supports.
26 SECTION 2. Chapter 19A of the General Laws, as appearing in the 2022 Official
27Edition, is hereby amended by inserting after section 4D the following section: -
28 Section 4E. (a) As used in this subsection, the following words shall have the following
29meanings unless the context clearly requires otherwise:
30 3 of 15
31 "Activities of daily living", everyday functions and activities, which individuals usually
32do without help including, but not limited to, bathing, continence, dressing, eating, toileting and
33transferring.
34 "Eligible family member", an individual who (i) is at least 18 years of age during a
35taxable year, (ii) requires assistance with at least 1 activity of daily living, and (iii) qualifies as a
36dependent, spouse, parent or other relation by blood or marriage, including an in-law,
37grandparent, grandchild, step-parent, aunt, uncle, niece or nephew of the family caregiver.
38 "Family caregiver", an individual who is a resident for the year and had eligible
39caregiving actions, excluding those described in paragraph (d) of this subsection, with respect to
401 or more eligible family members during the year.
41 “Respite services”, a program that provides short term relief to family caregivers from the
42demands of caring for individuals with chronic or other health conditions, disabilities or
43functional limitations.
44 (b) A family caregiver is eligible to receive a voucher for respite services up to 100
45percent of the eligible expenditures incurred by the family caregiver, with a maximum allowable
46voucher of $1,500, provided that the family caregiver has an annual income of no more than
47$135,000 for an individual or no more than $250,000 of combined household income . One year
48following the enactment of this section, and annually thereafter, the Executive office of aging
49and independence shall increase such income eligibility criteria over that of the previous fiscal
50year to reflect the annual cost of living adjustment in Social Security income, if any.
51 (c) Expenditures eligible to be claimed for the voucher include the costs associated with
52respite services. 4 of 15
53 (d) No family caregiver shall be entitled to claim a respite voucher under this subsection
54for the same eligible expenditures claimed by another family caregiver.
55 (e) The secretary of the executive office of aging and independence shall promulgate
56rules and regulations relative to the administration and enforcement of this subsection.
57 (f) The secretary shall annually, not later than September 1, file a report with the house
58and senate committees on ways and means and the chairs of the joint committee on elder affairs
59identifying, by municipality, the total amount of caregiver respite vouchers claimed for the
60preceding fiscal year.
61 SECTION 3. Section 6 of chapter 62 of the General Laws, as appearing in the 2022
62Official Edition, is hereby amended by inserting after subsection (dd) the following new
63subsection:-
64
65 (ee) (1) As used in this subsection, the following words shall have the following
66meanings unless the context clearly requires otherwise:
67
68 "Activities of daily living", everyday functions and activities, which individuals usually
69do without help including, but not limited to, bathing, continence, dressing, eating, toileting and
70transferring.
71 "Eligible family member", an individual who (i) is at least 18 years of age during a
72taxable year, (ii) requires assistance with at least 1 activity of daily living, and (iii) qualifies as a 5 of 15
73dependent, spouse, parent or other relation by blood or marriage, including an in-law,
74grandparent, grandchild, stepparent, aunt, uncle, niece or nephew of the family caregiver.
75 “Evaluation year”, the year in which an evaluation of the tax credit is to be completed.
76The evaluation year shall be every 5 years after the effective date of this subsection.
77 "Family Caregiver", an individual who is a resident taxpayer for the taxable year and had
78eligible expenditures, as described in paragraph (3) of this subsection, with respect to 1 or more
79eligible family members during the taxable year. In the case of a joint return, the term includes
80the individual and the individual's spouse. The family caregiver claiming the credit must have a
81Massachusetts adjusted gross income of less than $75,000 for an individual and $150,000 for a
82couple and incur uncompensated expenses directly related to the care of an eligible care
83recipient.
84 (2) A taxpayer who is a family caregiver is eligible to receive for a taxable year is equal
85to a refundable credit against the taxes imposed by this chapter. The credit shall be equal to 100
86per cent of the eligible expenditures incurred by the taxpayer during the taxable year, with a
87maximum allowable credit of $1,500.
88 (3) Expenditures eligible to be claimed for the tax credit include the costs associated
89with:
90 (i) the home improvement or alteration to the family caregiver's primary residence to
91permit the eligible family member to remain mobile, safe and independent;
92 (ii) the purchase or lease of equipment that is necessary to assist an eligible family
93member in carrying out 1 or more activities of daily living; and 6 of 15
94 (iii) other goods, services or supports that assist the family caregiver in providing care to
95an eligible family member, including expenditures related to hiring a home care aide or personal
96care attendant, respite care, adult day health, transportation, legal and financial services and
97assistive technology.
98 (4) No taxpayer shall be entitled to claim a tax credit under this subsection for the same
99eligible expenditures claimed by another taxpayer. The total amount of tax credits claimed by
100family caregivers shall not exceed $1,500 for the same eligible family member. If 2 or more
101family caregivers claim tax credits for the same eligible family member, the total of which
102exceeds $1,500, the total amount of the credit allowed shall be allocated in amounts
103proportionate to each eligible taxpayer’s share of the total amount of the eligible expenditures for
104the eligible family member.
105 (5) A taxpayer may not claim a tax credit under this section for expenses incurred in
106carrying out general household maintenance activities, including painting, plumbing, electrical
107repairs or exterior maintenance, and must be directly related to assisting the family caregiver in
108providing care to an eligible family member.
109 (6) The commissioner of the department of revenue shall promulgate rules and
110regulations relative to the administration and enforcement of this subsection.
111 (7) The commissioner shall annually, not later than September 1, file a report with the
112house and senate committees on ways and means, the chairs of the joint committee on revenue
113and the chairs of the joint committee on elder affairs identifying, by municipality, the total
114amount of tax credits claimed and the total number of tax filers who received the tax credit for
115the preceding fiscal year. 7 of 15
116 (8) On or before May 31 of the year before the evaluation year, there shall be established
117a committee entitled the Caregiver Tax Credit Evaluation Committee to conduct a review of the
118tax credit.
119 The committee shall be comprised of 7 members: 2 of whom shall be appointed by the
120secretary of the executive office of health and human services; 2 of whom shall be appointed by
121the secretary of the executive office of aging and independence; 1 of whom shall be appointed by
122the secretary of the executive office for administration and finance; 1 of whom shall be
123appointed by the president of the senate; and 1 of whom shall be appointed by the speaker of the
124house of representatives.
125 The committee shall: (i) examine the purpose for which the tax credit was established; (ii)
126determine whether the original intent of the tax credit is still appropriate; (iii) examine whether
127the tax credit is meeting its objectives; (iv) examine whether the purposes of the tax credit could
128be more efficiently and effectively carried out through alternative methods; and (v) calculate the
129costs of providing the tax credit, including the administrative cost and lost revenues to the
130commonwealth.
131 (iii) The committee shall file a report of its findings with the senate and house clerks, the
132house and senate committees on ways and means and with the governor. The report shall be
133accompanied by any legislation that is needed to accomplish the recommendations of the report.
134The report shall be filed no later than December 31 of the evaluation year.
135 SECTION 4. Section 1 of chapter 151A of the General Laws, as appearing in the 2022
136Official Edition, is hereby amended by inserting after subsection (dd) the following 3
137subsections:- 8 of 15
138 (ee) "Activities of daily living", everyday functions and activities, which individuals
139usually do without help including, but not limited to, bathing, continence, dressing, eating,
140toileting and transferring.
141 (ff) “Eligible family member”, an individual who (i) is at least 18 years of age during a
142taxable year, (ii) requires assistance with at least 1 activity of daily living, and (iii) qualifies as a
143dependent, spouse, parent or other relation by blood or marriage, including an in-law,
144grandparent, grandchild, step-parent, aunt, uncle, niece or nephew of the family caregiver.
145 (gg) “Family Caregiver”, an individual resident of Massachusetts who is at least 18 years
146of age and who provides assistance in the activities of daily living, with respect to 1 or more
147eligible family members during the year.
148 SECTION 5. Subsection (c) of Section 24 of said chapter 151A of the General Laws, as
149appearing in the 2022 Official Edition, is hereby amended by inserting after the second sentence
150the following sentence:-
151 An individual who can provide certified medial documentation showing that they act as a
152family caregiver, as defined in section 1 of this chapter, to an eligible family member requiring
153assistance with activities of daily living shall be deemed to be available for work under clause (b)
154of the first paragraph of this section.
155 SECTION 6. Section 1 of chapter 151B of the General Laws, as appearing in the 2022
156Official Edition, is hereby amended by inserting after the definition of “genetic test” the
157following 3 definitions:- 9 of 15
158 24. The term "activities of daily living", shall mean everyday functions and activities,
159which individuals usually do without help including, but not limited to, bathing, continence,
160dressing, eating, toileting and transferring.
161 25. The term “eligible family member”, shall mean an individual who (i) is at least 18
162years of age during a taxable year, (ii) requires assistance with at least 1 activity of daily living,
163and (iii) qualifies as a dependent, spouse, parent or other relation by blood or marriage, including
164an in-law, grandparent, grandchild, step-parent, aunt, uncle, niece or nephew of the family
165caregiver.
166 26. The term “family caregiver”, shall mean an individual resident of Massachusetts who
167is at least 18 years of age and who provides assistance in the activities of daily living, with
168respect to 1 or more eligible family members during the year.
169 SECTION 7. Section 4 of said chapter 151B of the General Laws, as so appearing, is
170hereby amended by inserting after the word “veteran,” in line 8, line 190 and line 213, in each
171instance, the following words:- or status as a family caregiver
172 SECTION 8. Said section 4 of said chapter 151B of the General Laws, as so appearing, is
173hereby further amended by inserting after the word “blind,” in line 296 and line 302, in each
174instance, the following words:- or because such person is as a family caregiver
175 SECTION 9. Said section 4 of said chapter 151B of the General Laws, as so appearing, is
176hereby further amended by inserting after the word “handicap,” in line 315, the following
177words:- or because such person is as a family caregiver 10 of 15
178 SECTION 10. Said section 4 of said chapter 151B of the General Laws, as so appearing,
179is hereby further amended by inserting the word “ancestry,” in line 361, line 369 and line 379, in
180each instance, the following:- or status as a family caregiver
181 SECTION 11. Chapter 32A of the General Laws is hereby amended by inserting after
182section 17S the following section:-
183 Section 17T. (1) The commission shall provide, to an active or retired employee of the
184commonwealth who is insured under the group insurance commission, an additional 30-day
185supply of any current prescription of the insured, at the same level of coverage as a normal refill
186of such prescription drug upon the declaration of a state of emergency pursuant to Chapter 639 of
187the Acts of 1950.
188 (2) The commissioner of insurance shall promulgate a list of prescription drugs which
189shall not be subject to the provisions of this section. Such list shall include, but not be limited to,
190all schedule II and schedule III controlled substances with the exception of those prescribed
191through a hospice agency physician for purposes of treating end-of-life symptoms including
192pain, nausea, anxiety or delirium.
193 SECTION 12. Chapter 118E of the General Laws is hereby amended by inserting after
194section 10Q the following section:-
195 Section 10R. (1) The division and its contracted health insurers, health plans, health
196maintenance organizations, behavioral health management firms and third party administrators
197under contract to a Medicaid managed care organization or primary care clinician plan shall
198provide an additional 30-day supply of any current prescription of the insured, at the same level 11 of 15
199of coverage as a normal refill of such prescription drug upon the declaration of a state of
200emergency pursuant to Chapter 639 of the Acts of 1950.
201 (2) The commissioner of insurance shall promulgate a list of prescription drugs which
202shall not be subject to the provisions of this section. Such list shall include, but not be limited to,
203all schedule II and schedule III controlled substances with the exception of those prescribed
204through a hospice agency physician for purposes of treating end-of-life symptoms including
205pain, nausea, anxiety or delirium.
206 SECTION 13. Chapter 176A of the General Laws is hereby amended by inserting after
207section 8VV the following section:-
208 Section 8WW. (1) A contract between a subscriber and the corporation under an
209individual or group hospital service plan that is delivered, issued or renewed within or without
210the commonwealth shall provide an additional 30-day supply of any current prescription of the
211insured, at the same level of coverage as a normal refill of such prescription drug upon the
212declaration of a state of emergency pursuant to Chapter 639 of the Acts of 1950.
213 (2) The commissioner of insurance shall promulgate a list of prescription drugs which
214shall not be subject to the provisions of this section. Such list shall include, but not be limited to,
215all schedule II and schedule III controlled substances with the exception of those prescribed
216through a hospice agency physician for purposes of treating end-of-life symptoms including
217pain, nausea, anxiety or delirium.
218 SECTION 14. Chapter 176B of the General Laws is hereby amended by inserting after
219section 4VV the following section:- 12 of 15
220 Section 4WW. (1) A subscription certificate under an individual or group medical service
221agreement delivered, issued or renewed within the commonwealth shall provide an additional
22230-day supply of any current prescription of the insured, at the same level of coverage as a
223normal refill of such prescription drug upon the declaration of a state of emergency pursuant to
224Chapter 639 of the Acts of 1950.
225 (2) The commissioner of insurance shall promulgate a list of prescription drugs which
226shall not be subject to the provisions of this section. Such list shall include, but not be limited to,
227all schedule II and schedule III controlled substances with the exception of those prescribed
228through a hospice agency physician for purposes of treating end-of-life symptoms including
229pain, nausea, anxiety or delirium.
230 SECTION 15. Chapter 176G of the General Laws is hereby amended by inserting after
231section 4NN the following section:-
232 Section 4OO. (1) Any health maintenance organization subject to this chapter that is
233issued or renewed within the commonwealth shall provide an additional 30-day supply of any
234current prescription of the insured, at the same level of coverage as a normal refill of such
235prescription drug upon the declaration of a state of emergency pursuant to Chapter 639 of the
236Acts of 1950.
237 (2) The commissioner of insurance shall promulgate a list of prescription drugs which
238shall not be subject to the provisions of this section. Such list shall include, but not be limited to,
239all schedule II and schedule III controlled substances with the exception of those prescribed
240through a hospice agency physician for purposes of treating end-of-life symptoms including
241pain, nausea, anxiety or delirium. 13 of 15
242 SECTION 16. Chapter 176I of the General Laws is hereby amended by inserting after
243section 3A the following section:-
244 Section 3B. (1) A preferred provider contract between a covered person and an
245organization that participates in the market shall provide an additional 30-day supply of any
246current prescription of the insured, at the same level of coverage as a normal refill of such
247prescription drug upon the declaration of a state of emergency pursuant to Chapter 639 of the
248Acts of 1950.
249 (2) The commissioner of insurance shall promulgate a list of prescription drugs which
250shall not be subject to the provisions of this section. Such list shall include, but not be limited to,
251all schedule II and schedule III controlled substances with the exception of those prescribed
252through a hospice agency physician for purposes of treating end-of-life symptoms including
253pain, nausea, anxiety or delirium.
254 SECTION 17. Chapter 176J of the General Laws is hereby amended by inserting after
255section 14 the following section:-
256 Section 14A. (1) Any carrier subject to this chapter that participates in the market shall
257provide an additional 30-day supply of any current prescription of the insured, at the same level
258of coverage as a normal refill of such prescription drug upon the declaration of a state of
259emergency pursuant to Chapter 639 of the Acts of 1950.
260 (2) The commissioner of insurance shall promulgate a list of prescription drugs which
261shall not be subject to the provisions of this section. Such list shall include, but not be limited to,
262all schedule II and schedule III controlled substances with the exception of those prescribed 14 of 15
263through a hospice agency physician for purposes of treating end-of-life symptoms including
264pain, nausea, anxiety or delirium.
265 SECTION 18. Chapter 176K of the General Laws is hereby amended by inserting after
266section 4 the following section:-
267 Section 4A. (1) Any carrier subject to this chapter that participates in the market shall
268provide an additional 30-day supply of any current prescription of the insured, at the same level
269of coverage as a normal refill of such prescription drug upon the declaration of a state of
270emergency pursuant to Chapter 639 of the Acts of 1950.
271 (2) The commissioner of insurance shall promulgate a list of prescription drugs which
272shall not be subject to the provisions of this section. Such list shall include, but not be limited to,
273all schedule II and schedule III controlled substances with the exception of those prescribed
274through a hospice agency physician for purposes of treating end-of-life symptoms including
275pain, nausea, anxiety or delirium.
276 SECTION 19. Section 2 of chapter 176M of the General Laws is hereby amended by
277inserting after paragraph (1) of subsection (c) the following paragraph:-
278 (1 1/2) Any nongroup health plan subject to this chapter that participates in the market
279shall provide an additional 30-day supply of any current prescription of the insured, at the same
280level of coverage as a normal refill of such prescription drug upon the declaration of a state of
281emergency pursuant to Chapter 639 of the Acts of 1950. The commissioner of insurance shall
282promulgate a list of prescription drugs which shall not be subject to the provisions of this
283paragraph. Such list shall include, but not be limited to, all schedule II and schedule III 15 of 15
284controlled substances with the exception of those prescribed through a hospice agency physician
285for purposes of treating end-of-life symptoms including pain, nausea, anxiety or delirium.
286 SECTION 20. Chapter 176Q of the General Laws is hereby amended by inserting after
287section 5 the following section:-
288 Section 5A. (1) Any plan that participates in the market shall provide an additional 30-
289day supply of any current prescription of the insured, at the same level of coverage as a normal
290refill of such prescription drug upon the declaration of a state of emergency pursuant to Chapter
291639 of the Acts of 1950.
292 (2) The commissioner of insurance shall promulgate a list of prescription drugs which
293shall not be subject to the provisions of this section. Such list shall include, but not be limited to,
294all schedule II and schedule III-controlled substances with the exception of those prescribed
295through a hospice agency physician for purposes of treating end-of-life symptoms including
296pain, nausea, anxiety or delirium.
297 SECTION 21. Notwithstanding any general or special law to the contrary, the secretary
298of health and human services, in conjunction with the secretary of aging and independence, shall
299take action, including requesting federal approval, if required, to permit spouses to serve as paid
300caregivers in the MassHealth program. Any federal approvals that may be required to implement
301this section shall be filed no later than 6 months after the effective date of this act.
302 SECTION 22: Section 3 of this act shall take effect upon its passage and apply to taxable
303years beginning on or after January 1 next following the date of enactment.