To amend the Internal Revenue Code of 1986 to establish a credit for adult child caregivers.
- Bill Number
- H.R. 7610
- Origin Chamber
- House
- Congress
- 119th Congress, Session 2
- Policy Area
- Taxation
- Status
- Introduced
- Latest Action
- 2026-02-20: Referred to the House Committee on Ways and Means.
- Last Updated
- 2026-02-25T18:40:01Z
AI-Generated Summary
Purpose
The legislation establishes a new nonrefundable tax credit under the Internal Revenue Code to support adult children who provide substantial unpaid care to elderly relatives living in the same household, with the goal of encouraging multigenerational living arrangements that may reduce reliance on formal care services.
Key Provisions
- Credit Amount and Eligibility: Provides a $2,000 annual tax credit per qualified relative for eligible individuals who share a principal residence with the relative for at least six months of the tax year, provide at least 10 hours per week of assistance, and meet age and citizenship requirements.
- Qualified Relative Definition: Applies to relatives aged 55 or older who need substantial assistance with at least one activity of daily living and three instrumental activities of daily living (such as meal preparation or managing finances) for a period of at least 180 days or the remainder of their life; includes specific family relationships like parents, in-laws, and siblings.
- Documentation Requirement: Requires an attestation from a licensed health care provider confirming the relative's need for assistance.
- Limitations: Phases out the credit for taxpayers with adjusted gross income above $75,000 ($150,000 for joint returns); limits claims to one taxpayer per relative and a maximum of two relatives per taxpayer; requires married filers to submit joint returns; and reduces the credit by any overlapping child and dependent care credit.
- Special Rules: Allows a shortened three-month residency requirement if the relative dies during the tax year.
Significant Changes to Existing Law
This bill adds a new Section 25F to the Internal Revenue Code, creating the first tax credit specifically targeted at adult child caregivers living with elderly relatives. It modifies existing tax provisions by coordinating with the child and dependent care credit under Section 21 and integrates definitions from Section 7702B for activities of daily living.
Potential Impacts
- On Citizens: Offers financial relief to qualifying adult caregivers, potentially incentivizing multigenerational households and reducing out-of-pocket costs for elder care.
- On Government Agencies: The Internal Revenue Service would administer the credit through tax returns, including verification of attestations and income limits, while the Department of Health and Human Services may coordinate on defining instrumental activities of daily living.
- On Broader Systems: May indirectly affect healthcare and long-term care programs by supporting community-based care, though no direct changes to entitlement programs are included.
Main Stakeholders Affected
- Adult children providing care (eligible individuals).
- Elderly relatives aged 55+ needing assistance.
- Family members in multigenerational households.
- Licensed health care providers issuing attestations.
- The Internal Revenue Service for tax administration.
- Taxpayers overall through potential revenue effects.
Notable Legal, Constitutional, or Political Implications
The measure represents a targeted tax expenditure policy with no apparent constitutional issues, as it falls within Congress's taxing authority. It introduces a means-tested credit with strict eligibility criteria to limit scope, and the findings section emphasizes empirical benefits of multigenerational living without altering any existing legal frameworks beyond the tax code.
This summary was generated by AI and may contain inaccuracies. Refer to the official source document for the authoritative text.
Sponsor
Cosponsors (2)
Rep. Kiggans, Jennifer A. [R-VA-2], Rep. Suozzi, Thomas R. [D-NY-3]
Recent Actions
- 2026-02-20: Referred to the House Committee on Ways and Means.
- 2026-02-20: Introduced in House
- 2026-02-20: Introduced in House
Bill Versions
- To amend the Internal Revenue Code of 1986 to establish a credit for adult child caregivers. — issued 2026-02-20 — PDF (7 pages)