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SD 1076

An Act establishing a tax credit for families caring for relatives with aphasia

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

Massachusetts bill establishes tax credit for families caring for relatives with aphasia to offset medical and caregiving expenses.

House concurred
0
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Bill Summary · SD 1076

Legislative bill overview

SD 1076 establishes a tax credit for Massachusetts families who provide care for relatives with aphasia, a language disorder affecting communication. The bill allows eligible caregivers to claim a tax deduction or credit on their state income taxes to offset costs associated with caring for an aphasia patient.

Why is this important

Aphasia care often involves speech therapy, specialized medical appointments, and lost wages for family caregivers who reduce work hours. This tax credit could provide financial relief to middle and working-class families managing significant caregiving expenses while reducing state tax revenue.

Potential points of contention

  • Definition and verification challenges: The bill would require clear criteria for diagnosing aphasia and verifying caregiver relationships, which the state must implement and audit
  • Cost to state budget: Tax credits reduce state revenue; the fiscal impact depends on participation rates and credit amount, which may not be specified in the bill text
  • Equity concerns: Tax credits primarily benefit families with sufficient tax liability; low-income families may receive minimal benefit despite high caregiving costs
  • Scope limitations: Unclear whether the credit covers only direct medical costs, lost wages, or all caregiving-related expenses, and whether it applies to other speech/language disorders

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

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