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SD 1077

An Act establishing a tax credit for families caring for elderly relatives and victims of Alzheimer's and Dementia

194th Legislature (2025-2026) Introduced by Patrick O'Connor

Massachusetts tax credit for families providing direct care to elderly relatives and those with Alzheimer's/dementia aims to support unpaid caregivers financially.

House concurred
0
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Bill Summary · SD 1077

Legislative bill overview

SD 1077 establishes a state tax credit for Massachusetts families who provide direct care to elderly relatives or individuals with Alzheimer's disease and dementia. The credit aims to financially recognize and support the growing number of unpaid family caregivers in the state while potentially reducing pressure on public long-term care services.

Why is this important

Family caregiving represents an enormous but largely uncompensated economic contribution—Massachusetts has hundreds of thousands of unpaid caregivers managing significant expenses and lost work time. With an aging population and growing prevalence of dementia, this tax credit could help offset caregiving costs like medical supplies, in-home services, or lost wages while acknowledging caregivers' burden.

Potential points of contention

  • Cost and revenue impact: The bill's fiscal effect is unclear without knowing the credit amount, eligibility thresholds, and projected number of beneficiaries—this could range from minimal to millions in foregone state revenue
  • Eligibility definition: "Direct care" requires precise definition to prevent fraud and ensure credits go to active caregivers; questions remain about required hours, documentation, and income thresholds
  • Equity concerns: Tax credits primarily benefit higher-income filers who owe taxes; lower-income caregivers may receive no benefit unless the credit is refundable, raising fairness questions about who benefits most
  • Administrative burden: The state would need to verify care relationships and activities, potentially creating compliance costs that offset savings

Compiled from official sources — confirm details with the bill’s official record.

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