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HD 1983

An Act reducing tax liability for grandparents raising grandchildren

194th Legislature (2025-2026) Introduced by Jamie Murphy

Massachusetts bill proposes tax relief for grandparents serving as primary guardians of grandchildren to ease financial burden of childcare responsibilities.

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WeVote Research Nonpartisan
Bill Summary · HD 1983

Legislative bill overview

HD 1983 proposes to reduce the tax liability for grandparents who are the primary caregivers and legal guardians of their grandchildren. The bill recognizes the financial burden placed on grandparents who assume parental responsibilities and aims to provide tax relief as a form of support. This would likely modify state income tax obligations or create new tax credits/deductions for qualifying grandparent guardians.

Why is this important

An estimated 2.7 million children nationally live with grandparent caregivers, often due to parental illness, incarceration, substance abuse, or death. These grandparents frequently face significant financial strain from childcare, education, healthcare, and other expenses while potentially being on fixed incomes. Tax relief could meaningfully improve household finances for families in vulnerable situations and reduce barriers to grandparents formally taking custody.

Potential points of contention

  • Definition of eligibility: Determining what constitutes "primary caregiver" and "raising" (legal guardianship vs. informal arrangements, income thresholds, age of grandchild) could create disputes and administrative complexity
  • Revenue impact and fairness: Critics may argue the tax reduction decreases state revenue and question whether tax benefits are the most efficient way to help these families compared to direct assistance programs
  • Scope and cost: Without seeing specific numbers, questions remain about how many households qualify, total fiscal impact, and whether the relief is substantial enough to meaningfully address the economic challenges these families face

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

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