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H 3046

An Act to provide an income tax exemption for families caring for their elderly relatives at home

194th Legislature (2025-2026) Introduced by Tackey Chan

Massachusetts bill exempts family incomes from state tax when relatives provide full-time elderly care at home, reducing household tax burden and potentially shifting long-term care toward family-based models.

Accompanied a study order, see H5237
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Bill Summary · H 3046

Legislative bill overview

H 3046 proposes an income tax exemption for Massachusetts families who provide in-home care for elderly relatives. The bill aims to reduce the tax burden on households that take on caregiving responsibilities rather than utilizing institutional long-term care facilities. The exemption would apply to qualifying family members meeting specified age and care provision criteria.

Why is this important

Aging-in-place care reduces strain on institutional long-term care systems while allowing elderly individuals to remain in family environments. However, family caregivers often experience financial hardship due to lost work hours, medical expenses, and opportunity costs—this exemption attempts to offset that burden. The policy could influence whether families pursue home-based versus facility-based care options and affects state tax revenue projections.

Potential points of contention

  • Defining "care provision": Unclear how much caregiving constitutes eligibility (full-time only? threshold hours per week?) and how families prove this to tax authorities
  • Cost and equity concerns: The fiscal impact on state revenue is unknown; exemptions may primarily benefit higher-income families who can afford to have a family member stop working, while lower-income families already lack that choice
  • Administrative burden: Tax administration requires verification mechanisms to prevent fraud and determine which elderly relatives qualify (age thresholds, income limits, care needs assessments)

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

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