An Act providing an income tax credit for families caring for relatives at home who are elderly or victims of Alzheimer's disease
Generates a plain-language summary of the bill text and history.
| Date | Branch | Action |
|---|---|---|
| 3/18/2026 | House | Bill reported favorably by committee and referred to the committee on House Ways and Means |
| 6/12/2025 | Joint | Hearing scheduled for 06/16/2025 from 01:00 PM-05:00 PM in A-1 |
| 2/27/2025 | Senate | Senate concurred |
| 2/27/2025 | House | Referred to the committee on Revenue |
No additional cosponsors.
| Committee | Recommendation | Vote |
|---|---|---|
| J26 | Favorable | 1 entries |
of chapter 62 of the General Laws is hereby amended by inserting after paragraph (a) the following new paragraph:— (b) A credit of $600 shall be allowed against the taxes due if the taxpayer has provided more than one-half of the support for an elderly relative who has attained the age of 70 before the taxable year, or for a totally disabled relative with Alzheimer’s Disease, provided that the relative resided with the taxpayer for more than 6 months of the taxable year and provided further that the adjusted gross income of the relative does not exceed $20,000 in the case of a single return and $35,000 in the case of a joint return. If the credit provided in this section reduces the tax to zero, the taxpayer shall be entitled to a refund equal to the amount by which the amount of the credit exceeded the amount of tax due.
Section 6 of chapter 62 of the General Laws is hereby amended by inserting after paragraph (a) the following new paragraph:— (b) A credit of $600 shall be allowed against the taxes due if the taxpayer has provided more than one-half of the support for an elderly relative who has attained the age of 70 before the taxable year, or for a totally disabled relative with Alzheimer’s Disease, provided that the relative resided with the taxpayer for more than 6 months of the taxable year and provided further that the adjusted gross income of the relative does not exceed $20,000 in the case of a single return and $35,000 in the case of a joint return. If the credit provided in this section reduces the tax to zero, the taxpayer shall be entitled to a refund equal to the amount by which the amount of the credit exceeded the amount of tax due.