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Bill

SB 110

AN ACT RELATING TO HUMAN SERVICES -- THE RHODE ISLAND FAMILY CAREGIVER TAX CREDIT ACT

2025 Regular Session Introduced by Frank Ciccone and 9 co-sponsors

SB 110 would create a Rhode Island tax credit for family caregivers to offset financial losses from unpaid care work, pending further committee study.

05/20/2025 Committee recommended measure be held for further study
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Bill Summary · SB 110

Legislative bill overview

SB 110 proposes to establish a tax credit in Rhode Island for family members who provide unpaid caregiving to relatives. The bill would allow eligible caregivers to claim a tax deduction or credit on their state income taxes for expenses or foregone income related to their caregiving responsibilities. This represents a state-level policy intervention to financially recognize and support informal caregiving, which typically falls outside formal healthcare systems.

Why is this important

Family caregiving has substantial economic and social value—caregivers often reduce work hours or leave employment entirely, resulting in lost income and benefits. Recognizing caregiving through tax policy could help offset these costs and reduce caregiver financial strain while potentially decreasing reliance on public long-term care services. As Rhode Island's population ages, demand for caregiving will increase, making policy that supports informal care networks increasingly relevant to state healthcare and social service costs.

Potential points of contention

  • Revenue impact and cost: The state will forgo tax revenue through this credit; the fiscal cost depends on credit size and how many caregivers qualify, which isn't specified in this summary
  • Definition and verification challenges: Determining what qualifies as "caregiving," who is eligible, and how to verify claims administratively could be complex and subject to dispute
  • Equity concerns: Tax credits primarily benefit those with tax liability; lower-income caregivers may see minimal benefit, potentially widening disparities in support
  • Alternative approaches: Policymakers may debate whether direct subsidies, paid leave policies, or Medicaid caregiver compensation programs would be more effective or equitable

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

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