Massachusetts 2025-2026 Regular Session

Massachusetts Senate Bill S2060

Introduced
2/27/25  

Caption

Establishing a tax credit for families caring for elderly relatives and victims of Alzheimer's and Dementia

Impact

If enacted, S2060 would amend Chapter 62 of the General Laws, enhancing financial assistance for those providing care to vulnerable family members. This change is likely to have a substantial impact on state tax laws by offering additional relief to families who qualify, potentially encouraging more individuals to take on caregiver roles instead of relying on institutional care. The bill directly addresses the complexities of caring for the elderly, emphasizing the importance of family support systems in managing care for individuals with chronic conditions.

Summary

Senate Bill 2060, introduced by Patrick M. O'Connor, proposes a tax credit aimed at supporting families who care for elderly relatives, particularly those aged 70 and older, as well as individuals suffering from Alzheimer’s Disease and Dementia. The bill stipulates that taxpayers who provide more than half of the support for such relatives and who have them residing with them for more than six months of the year would be eligible for a $2,500 tax credit. This measure aims to alleviate some of the financial burden associated with caring for seniors and disabled family members.

Contention

Notably, the bill is part of a broader conversation surrounding the support for caregivers in the state. Proponents argue that this tax credit could recognize the crucial role that families play in providing care and support for their aging relatives. However, debates may arise regarding the cost of such tax credits and the implications for state revenue, particularly in terms of how these credits might affect funding for other essential services and programs. Some stakeholders might also question the eligibility requirements and whether the provisions are adequately inclusive of all families in need.

Companion Bills

No companion bills found.

Previously Filed As

MA S1018

Allowing municipalities to preserve owner occupancy

MA S1466

Restoring local zoning control

MA S1017

To reform the emergency assistance shelter program

MA S1464

Relative to the Regional Commissions on the Status of Women

MA S1894

Providing disability compensation for qualified correctional officers

MA S1919

Repealing the sales tax on boats built or rebuilt in the Commonwealth

MA S1900

Increasing the property tax exemption for disabled veterans

MA S416

Providing opportunity for youth with substance use disorder

Similar Bills

No similar bills found.