An Act establishing a tax credit for families caring for relatives with aphasia

This bill creates a $1,000 tax credit for Massachusetts taxpayers who provide more than half the financial support for a relative diagnosed with aphasia. To qualify, the relative must have lived with the taxpayer for more than six months during the tax year. The credit can be claimed against state taxes owed, and any unused portion is refundable to the taxpayer. This measure directly affects families caring for individuals with communication disorders caused by aphasia.