HOUSE DOCKET, NO. 610        FILED ON: 1/13/2017

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 1643


The Commonwealth of Massachusetts



Chris Walsh


To the Honorable Senate and House of Representatives of the Commonwealth of Massachusetts in General
Court assembled:

The undersigned legislators and/or citizens respectfully petition for the adoption of the accompanying bill:

An Act to establish the family caregiver tax credit.






Date Added:

Chris Walsh

6th Middlesex


Daniel Cahill

10th Essex


William Driscoll

7th Norfolk


Shawn Dooley

9th Norfolk


Patricia A. Haddad

5th Bristol


Sarah K. Peake

4th Barnstable


Susan Williams Gifford

2nd Plymouth


Daniel M. Donahue

16th Worcester


Jack Lewis

7th Middlesex


Steven Ultrino

33rd Middlesex


William C. Galvin

6th Norfolk


Tackey Chan

2nd Norfolk


James B. Eldridge

Middlesex and Worcester


David Paul Linsky

5th Middlesex


James J. Dwyer

30th Middlesex


Paul McMurtry

11th Norfolk


James R. Miceli

19th Middlesex


Hannah Kane

11th Worcester


Paul R. Heroux

2nd Bristol


Christine P. Barber

34th Middlesex


John W. Scibak

2nd Hampshire


Barbara A. L'Italien

Second Essex and Middlesex


Aaron Vega

5th Hampden


Paul Brodeur

32nd Middlesex


Thomas M. Stanley

9th Middlesex


Angelo L. D'Emilia

8th Plymouth


José F. Tosado

9th Hampden


Antonio F. D. Cabral

13th Bristol


Denise C. Garlick

13th Norfolk


Angelo J. Puppolo, Jr.

12th Hampden


Adrian Madaro

1st Suffolk


Kay Khan

11th Middlesex


Paul W. Mark

2nd Berkshire


Mike Connolly

26th Middlesex


Joseph W. McGonagle, Jr.

28th Middlesex


Mary S. Keefe

15th Worcester


Keiko M. Orrall

12th Bristol


Solomon Goldstein-Rose

3rd Hampshire


Kathleen O'Connor Ives

First Essex


Louis L. Kafka

8th Norfolk


Elizabeth A. Poirier

14th Bristol


Harold P. Naughton, Jr.

12th Worcester


Bud Williams

11th Hampden


Kenneth I. Gordon

21st Middlesex


Michelle M. DuBois

10th Plymouth


Anne M. Gobi

Worcester, Hampden, Hampshire and Middlesex


Colleen M. Garry

36th Middlesex


Gailanne M. Cariddi

1st Berkshire


Jennifer E. Benson

37th Middlesex


David F. DeCoste

5th Plymouth


Daniel J. Hunt

13th Suffolk


John C. Velis

4th Hampden


Michael S. Day

31st Middlesex


Kate D. Campanale

17th Worcester


Bruce E. Tarr

First Essex and Middlesex


Diana DiZoglio

14th Essex


Marjorie C. Decker

25th Middlesex


Kevin J. Kuros

8th Worcester


Bradford R. Hill

4th Essex


Elizabeth A. Malia

11th Suffolk


Todd M. Smola

1st Hampden


Joan Meschino

3rd Plymouth


Brian Murray

10th Worcester


Natalie Higgins

4th Worcester


Jonathan Hecht

29th Middlesex


Paul K. Frost

7th Worcester


Steven S. Howitt

4th Bristol


Donald R. Berthiaume, Jr.

5th Worcester


David M. Rogers

24th Middlesex


Brendan P. Crighton

Third Essex


Brian M. Ashe

2nd Hampden


HOUSE DOCKET, NO. 610        FILED ON: 1/13/2017

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 1643

By Mr. Walsh of Framingham, a petition (accompanied by bill, House, No. 1643) of Chris Walsh and others for legislation to establish the family caregiver tax credit.  Revenue.


The Commonwealth of Massachusetts



In the One Hundred and Ninetieth General Court



An Act to establish the family caregiver tax credit.


Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority of the same, as follows:

SECTION 1. Chapter 62 of the General Laws is hereby amended by inserting after section 6N the following Section:

Section 6O

(a) As used in this section, the following words shall have the following meanings:

"Activities of daily living", Everyday functions and activities individuals usually do without help. ADL functions include bathing, continence, dressing, eating, toileting and transferring.

"Eligible family member", means an individual who is at least eighteen (18)  years of age during a taxable year; requires assistance with at least one activity of daily living (ADL); is an individual who qualifies as a dependent, spouse, parent or other relation by blood or marriage, including an in-law, grandparent, grandchild, step-parent, aunt, uncle, niece, or nephew of the family caregiver.

"State tax liability", means a family caregiver’s total state tax liability incurred for the taxable year.

"Family Caregiver" means an individual who is a resident taxpayer for the taxable year, as defined in M.G.L. Ch. 62 §1. In the case of a joint return, the term includes the individual and the individual's spouse.  The family caregiver claiming the credit must have a federal adjusted gross income of less than $75,000 for an individual and $150,000 for a couple, and incur uncompensated expenses directly related to the care of an eligible care recipient.  In addition, the family caregiver must provide care to 1 or more eligible care recipients during the taxable year, and be eligible to receive a credit against the family caregiver’s state tax liability for the taxable year.

(b)The total amount of the tax credit that a taxpayer described in subsection (a) of this Act is eligible to receive for a taxable year is equal to a credit equal to 50% of the eligible expenses incurred by the taxpayer during the taxable year, with a maximum allowable credit of $3,000.  A taxpayer is not entitled to a refund, carryback, or carryforward of any credit under this Act.  To obtain a tax credit under this chapter, a taxpayer must claim the tax credit in the manner prescribed by the state.

(c)  Expenditures eligible to be claimed for the tax credit include:

(1) the improvement or alteration to the family caregiver's primary residence to permit the care recipient to remain mobile, safe, and independent,

(2) the purchase or lease of equipment that is necessary to assist an eligible care recipient in carrying out one or more activities of daily living;

(3) other goods, services, or supports that assist the family caregiver provide care to an eligible care recipient, such as expenditures related to hiring a home care aide or personal care attendant, respite care, adult day health, transportation, legal and financial services, and for assistive technology to care for their loved one.

(d) Only 1 taxpayer may claim a tax credit in a taxable year for the eligible family members under this Act for expenses described in Section (c).  If two or more qualified taxpayers claim a credit in accordance with subsection Sec. 4 of this section for the same qualifying family member, the total amount of the credit allowed shall be allocated in equal amounts between or among each of the qualified taxpayers.

(e) A taxpayer may not claim a tax credit under this chapter for expenses incurred in carrying out general household maintenance activities, including painting, plumbing, electrical repairs, or exterior maintenance, and must be directly related to assisting the family caregiver in providing care to an eligible care recipient. 

(f) The commissioner of the Department of Revenue shall promulgate rules and regulations relative to the administration and enforcement of this section.

SECTION 2.  This  act  shall  take  effect  upon its passage  and  apply  to  taxable years  beginning  on  or  after  January  1  next  following  the  date  of enactment.