North Carolina 2023-2024 Regular Session

North Carolina Senate Bill S480

Introduced
4/3/23  

Caption

Caregiver Tax Credit

Impact

If enacted, SB 480 would amend current state tax laws to include provisions for credits specifically targeting caregivers of veterans and other adult dependents. The legislation is designed to make income tax more equitable for taxpayers with caregiving responsibilities, potentially increasing disposable income for those families. The new tax credits are effective for any taxable year starting after January 1, 2023, and will introduce a threshold for eligible adjusted gross income, setting clear limits for participating taxpayers.

Summary

Senate Bill 480, also known as the Caregiver Tax Credit Act, aims to provide financial assistance to taxpayers who care for qualifying relatives, particularly veterans. The bill introduces a tax credit against the state income tax for individuals who claim exemptions for their caregivers. Depending on the status of the dependent, taxpayers would receive either a credit of $3,000 for veterans or $1,500 for other qualifying relatives, contingent upon the taxpayer's adjusted gross income. This initiative is expected to lighten the financial burden for families caring for dependents and emphasize the state’s commitment to supporting caregivers.

Sentiment

The general sentiment surrounding SB 480 appears to be positive, as the bill addresses the pressing need for support in caregiver situations. Legislators and advocates for veterans and caregivers have largely rallied behind the proposal, indicating that it reflects the government's acknowledgment of the burdens often faced by these individuals. However, there might be dissent from budget-conscious legislators concerned about the potential long-term fiscal implications of adopting such tax credits.

Contention

While support for caregiving assistance is strong, the bill bears contention around the financial implications for the state budget. Critics may argue about the sustainability of funding such credits, alongside concerns that tax credits could disproportionately benefit higher-income earners who are better positioned to claim them. This could lead to debates over whether the financial relief genuinely reaches the intended lower-income caregivers, or if it primarily serves those already financially stable.

Companion Bills

NC S716

Same As Caregiver Tax Credit

Previously Filed As

NC S716

Caregiver Tax Credit

NC S811

Age with Dignity Act (Caregiver Tax Credit)

NC S436

Age with Dignity Act (Caregiver Tax Credit)

NC HB291

Income tax, state; creates a nonrefundable tax credit for family caregivers.

NC HB3371

Revenue and taxation; Caring for Caregivers Act; caregiver tax credit; effective date.

NC AB806

Personal income taxes: credit: family caregiver.

NC S695

Reenact Child Care Tax Credit

NC HB1815

To Create An Income Tax Credit For Family Caregivers.

NC S712

Caring for Our Caregivers Act

NC H2770

To ease the tax burden on older adults, people with disabilities and their caregivers

Similar Bills

No similar bills found.