North Carolina 2023-2024 Regular Session

North Carolina Senate Bill S716

Introduced
4/6/23  

Caption

Caregiver Tax Credit

Impact

If enacted, SB 716 is expected to amend the North Carolina General Statutes, introducing a new section pertaining to tax credits specifically for caregivers. The change will impact individuals with lower adjusted gross incomes, promoting wider accessibility to the credit for families who may struggle financially while providing care. By targeting both veterans and other adult dependents, this bill will potentially benefit many households in North Carolina, enhancing their ability to support loved ones who require assistance.

Summary

Senate Bill 716, titled the Caregiver Tax Credit, aims to provide tax relief to individuals who care for qualifying relatives, particularly veterans. The proposed legislation would allow taxpayers to claim a credit against their state income tax for each adult dependent that qualifies for the federal exemption. The amount of the credit is set at $3,000 for veterans and $1,500 for other qualifying relatives, with specific adjusted gross income limitations applied based on the taxpayer's filing status. This bill is designed to ease the financial burden on caregivers and acknowledge the critical role they play in supporting veterans and other dependents.

Sentiment

The sentiment surrounding SB 716 appears to be positive, particularly among advocates for veterans and caregivers who see this as a much-needed financial relief measure. Supporters argue that recognizing and facilitating the role of caregivers through tax credits demonstrates a commitment to both family support and the welfare of veterans. There is, however, a cautious optimism articulated by some legislators who wish to ensure that the implementation of this credit is feasible and sustainable for the state's tax revenue.

Contention

Notable points of contention regarding SB 716 may arise around the impact of tax credits on state revenue and the criteria for qualifying relatives. While the intention of the bill is to support caregivers, concerns may be raised about perceived inequities or abuses in claiming credit, particularly regarding income thresholds. Ensuring that the program is well-defined and does not disproportionately benefit certain demographics could spark debate among lawmakers as discussions progress.

Companion Bills

NC S480

Same As Caregiver Tax Credit

Previously Filed As

NC S480

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 AB806

Personal income taxes: credit: family caregiver.

NC HB1815

To Create An Income Tax Credit For Family Caregivers.

NC HB3371

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

NC S712

Caring for Our Caregivers Act

NC AB1682

Personal income taxes: caregiver tax credit.

NC H2770

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

Similar Bills

No similar bills found.