Refundable income tax credit for certain home care providers establishment

This bill establishes a refundable $200-per-month income tax credit (capped at $2,400 annually) for unpaid family caregivers providing daily in-home care to qualifying relatives. It directly affects family members who care for relatives at risk of nursing home placement but not living in licensed facilities, as certified by county long-term care teams. To qualify, the caregiver must provide care meeting specific criteria (like daily in-person assistance that delays institutional care), and the recipient must be screened by a county team as eligible for potential nursing home placement. The credit is reduced for higher-income households and requires certification under new provisions added to Minnesota’s long-term care consultation team requirements.