Family caregiver credit; mileage; eligible expenditures; age requirement; eligible family member; effective date.

Removed the requirement that the eligible family member must be sixty-two (62) years of age or older, allowing younger individuals to qualify for the credit.

Corrected the definition of 'Eligible expenditure' to clarify that the credit applies to expenses incurred by the family caregiver, not the eligible family member.

Reorganized the definition of 'Eligible family member' to list the age requirement as a separate option alongside other qualifying criteria like being a dependent or living in a private home.

Fixed grammatical errors and inconsistent phrasing throughout the bill, such as changing 'must shall' to 'shall' and clarifying who incurs the expenses.

The income threshold for family caregivers was increased from $50,000 to $75,000 for individuals and from $100,000 to $150,000 for couples filing jointly.

The requirement that the eligible family member be sixty-two (62) years of age or older was removed.

The definition of 'Eligible family member' was restructured to remove the age requirement and clarify that the individual must qualify as a dependent, spouse, parent, or relative by blood or marriage.

The definition of 'Family caregiver' was updated to reflect the new higher income limits and remove the age requirement.

The document header was changed from 'Engrossed' to 'Proposed Subcommittee Substitute,' indicating this is a committee draft version.

Introduced a new 50% tax credit against state income tax for eligible family caregiver expenditures.

Established a maximum annual credit limit of $2,000, increasing to $3,000 if the care recipient is a veteran or has dementia.

Set a total annual cap of $1,500,000 for all credits claimed under this section.

Defined 'eligible family member' as an individual aged 62 or older who requires assistance with at least two activities of daily living.

Clarified that eligible expenditures must be directly related to assisting the eligible family member, including specific examples like home care aides and medical appointments.

Added a requirement that the eligible family member must have personally incurred uncompensated expenses related to their care.

Added the names of Senate and House co-authors (Munson, Alonso-Sandoval, Menz, Wolfley, Mann, Weaver, Coleman, Hicks, Stanley, Goodwin, and Kirt) to the bill header.

Removed the original title from the bill text.

Changed the document title from 'Enrolled House Bill' to 'Engrossed Senate Amendment to Engrossed House Bill' to reflect the legislative history.

Removed the requirement that the eligible family member must be 62 years of age or older.

Increased the maximum federal adjusted gross income for a family caregiver filing jointly from $100,000 to $150,000.

Added mileage driven to and from medical appointments as an eligible expenditure, calculated at the IRS standard rate.

Updated the bill text to reflect the final enrolled version with additional sponsors and a revised summary description.