An Act to establish the family caregiver tax credit

This bill establishes a refundable tax credit for Massachusetts residents who provide unpaid care for family members requiring assistance with daily activities like bathing, eating, or moving. To qualify, the caregiver must have an income below $75,000 individually or $150,000 as a couple and spend money on eligible expenses such as home modifications, medical equipment, or hiring professional care services. The credit covers 100% of these costs but is capped at $1,500 per eligible family member to ensure the total benefit does not exceed that maximum amount. If multiple people care for the same individual, the $1,500 limit is shared among them based on how much each person spent. The law also requires the Department of Revenue to review and adjust the credit parameters every five years starting from when it takes effect.