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Bill

HD 2186

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

HD 2186 creates a $3,000 state tax credit for families caring for elderly or Alzheimer's-afflicted relatives at home, offsetting costs and incentivizing home-based care.

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Bill Summary · HD 2186

Summary of HD 2186: Income Tax Credit for Family Caregivers

Purpose and Intent

HD 2186 is a proposed bill that would create a new state income tax credit for families caring for elderly relatives or relatives with Alzheimer's disease at home. The goal of the bill is to provide financial assistance and incentives for families to care for their loved ones in a home setting rather than in costlier institutional care.

Key Provisions

The main components of HD 2186 include:

  1. Tax Credit Amount: Eligible families would receive a state income tax credit of up to $3,000 per year for expenses related to caring for an elderly or Alzheimer's-afflicted relative at home.

  2. Qualifying Criteria: To claim the tax credit, the care recipient must be:

    • 65 years of age or older, or diagnosed with Alzheimer's disease or a related dementia
    • Receiving care from a family member in the caregiver's home for at least 6 months of the tax year
    • Not residing in a nursing home, assisted living facility, or other long-term care institution
  3. Allowable Expenses: The tax credit can be applied towards eligible expenses such as:

    • In-home medical equipment and supplies
    • Home modifications for accessibility and safety
    • Respite care or adult day services
    • Transportation costs for medical appointments
  4. Application Process: Families would claim the tax credit when filing their annual state income tax returns, providing documentation of their caregiving role and qualified expenses.

Impact and Affected Parties

HD 2186 is intended to benefit two key groups:

  1. Family Caregivers: By offsetting some of the significant financial burdens of in-home care, the tax credit aims to make it more feasible for families to care for elderly or Alzheimer's-affected relatives at home rather than placing them in more costly institutional settings.

  2. State Government: Encouraging home-based care could potentially lead to reduced Medicaid expenditures for long-term care that would otherwise be needed if more individuals were in nursing homes or assisted living.

The bill would apply to all state residents who meet the eligibility criteria for providing in-home care to qualifying elderly or Alzheimer's patients. No geographic or income restrictions are specified.

Timeline and Next Steps

HD 2186 was introduced in the state legislature on November 29, 2025. If passed, the tax credit program would take effect starting with the 2026 tax year. Eligible families would then be able to claim the credit when filing their 2026 state income tax returns in early 2027.

The bill has been referred to the House Committee on Taxation, where it will be reviewed and potentially amended before being considered by the full House and Senate. No specific timeline has been set for when a vote may occur.

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

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