Rhode Island 2024 Regular Session

Rhode Island Senate Bill S2375

Introduced
2/12/24  

Caption

Establishes a tax credit against income tax based on eligible expenses incurred for care and support of an eligible family member.

Impact

The bill proposes a refundable income tax credit of up to $1,000 for eligible family caregivers. Eligible expenses include costs related to home modifications, medical equipment, hiring home aides, or other care services. The credit would directly relieve some of the financial pressure caregivers face, which is particularly pertinent given that many incur out-of-pocket costs averaging around $7,000 annually. This initiative is expected to promote a more supportive environment for family caregivers and may encourage individuals to take on caregiving roles without fear of overwhelming financial strain.

Summary

S2375, known as the Rhode Island Family Caregiver Tax Credit Act, introduces a tax credit for family caregivers who incur eligible expenses in supporting an eligible family member. This act seeks to ease the financial burdens faced by family caregivers, who often provide significant unpaid care to relatives, typically older adults or individuals with disabilities. By establishing this credit, the bill aims to recognize and support the essential role that family caregivers play in the healthcare system and in helping their loved ones to live independently at home.

Contention

There are discussions surrounding the potential implications of the tax credit, such as whether it adequately addresses the needs of all caregivers, particularly those with lower incomes who may not fall under the eligibility criteria. Critics may argue that while the bill offers relief to some, it does not comprehensively resolve the broader systemic issues regarding the support for family caregivers. Moreover, eligibility requirements could exclude some caregivers, which might lead to further disparity in support among different caregiver demographics. Debate may also arise over the long-term fiscal impact on state revenues and the appropriateness of funding such a tax relief measure.

Companion Bills

No companion bills found.

Previously Filed As

RI S0528

Personal Income Tax Credit

RI H5801

Musical And Theatrical Production Tax Credits

RI S0464

Musical And Theatrical Production Tax Credits

RI S0233

Personal Income Tax -- Capital Gains

RI H6171

Personal Income Tax -- Capital Gains

RI H5200

Making Appropriations For The Support Of The State For The Fiscal Year Ending June 30, 2024

RI H6327

Healthy And Safe Families And Workplaces Act

RI H6344

Healthy And Safe Families And Workplaces Act

RI H6148

Personal Income Tax

RI S0232

Personal Income Tax

Similar Bills

RI S2147

Personal Income Tax

RI H6148

Personal Income Tax

RI H7659

Personal Income Tax

RI S0232

Personal Income Tax

RI S0019

Personal Income Tax

RI S2593

Personal Income Tax

RI H5392

Personal Income Tax

RI H7589

Raises the earned-income tax credit from sixteen percent (16%) to thirty percent (30%) for the tax years 2025 and beyond.