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H 3018

An Act providing an income tax credit for families caring for relatives at home who are elderly or victims of Alzheimer's disease

194th Legislature (2025-2026) Introduced by Bruce Ayers

Massachusetts bill would provide income tax credits to families caring for elderly relatives or Alzheimer's patients at home, reducing taxes for home-based caregivers.

Bill reported favorably by committee and referred to the committee on House Ways and Means
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Bill Summary · H 3018

Legislative bill overview

H 3018 would establish an income tax credit for Massachusetts families who provide in-home care for elderly relatives or relatives with Alzheimer's disease. The credit would reduce state income tax liability for qualifying caregivers, effectively subsidizing family-based care arrangements rather than institutional alternatives.

Why is this important

As Massachusetts' population ages and long-term care costs escalate, this policy addresses the economic burden on families who choose to be primary caregivers rather than utilizing nursing homes or assisted living facilities. The measure could influence care decisions, reduce demand on institutional care infrastructure, and recognize the financial sacrifice of informal caregiving.

Potential points of contention

  • Cost and revenue impact: The fiscal effect on state tax revenue is unclear; the bill's cost depends on credit eligibility thresholds, maximum amounts, and anticipated participation rates, which could strain the state budget if participation exceeds projections
  • Equity concerns: Families with higher incomes benefit more from tax credits than lower-income families who may pay little or no state income tax; non-refundable credits provide no benefit to those with insufficient tax liability
  • Care quality standards: The bill may lack requirements ensuring adequate caregiver training, background checks, or home safety standards, raising questions about care quality compared to licensed facilities
  • Income/asset eligibility: Ambiguity about whether the credit is means-tested could make it available to wealthy families while excluding working-class families who need support most

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

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