Bill
H 3018
Provides a $600 refundable Massachusetts income tax credit to caregivers who mainly support an elderly (70+) or totally disabled relative with Alzheimer’s, under strict AGI and res
Note on apparent file inconsistencies
- The bill metadata you provided lists the title “Marijuana Decriminalization, Veterans” and also includes text from a South Carolina marijuana/decriminalization draft. Those portions appear to be unrelated to the Massachusetts bill text filed here.
- The actual Massachusetts bill text filed as House Docket No. 2186 / House No. 3018 (sponsored by Rep. Bruce J. Ayers) amends Massachusetts tax law to create a caregiver income tax credit. This summary covers the Massachusetts bill text as filed.
Purpose and intent
- To provide a state individual income tax credit to taxpayers who provide the majority of support and home care for an elderly relative (age 70+) or for a totally disabled relative with Alzheimer’s disease, and to make that credit refundable.
Key provisions
- Statutory change: Inserts a new paragraph (b) into Section 6 of Chapter 62 of the Massachusetts General Laws (personal income tax provisions).
- Credit amount: A $600 credit allowed against state income taxes for an eligible caregiver taxpayer.
- Eligibility requirements:
- The taxpayer must have provided more than one-half of the support for the relative.
- The relative must be either (a) an elderly relative who attained age 70 before the taxable year, or (b) a totally disabled relative with Alzheimer’s disease.
- The relative must have resided with the taxpayer for more than six months of the taxable year.
- The relative’s adjusted gross income (AGI) must not exceed $20,000 (if the relative files a single return) or $35,000 (if the relative files a joint return). (The thresholds are applied to the relative’s AGI.)
- Refundability: If the credit reduces the taxpayer’s tax liability to zero, the taxpayer is entitled to a refund equal to the amount by which the credit exceeded the tax due (i.e., the credit is refundable).
Who would be affected
- Primary effect: Massachusetts individual taxpayers who serve as the primary financial/support caregiver and provide home residence care for qualifying relatives (elderly 70+ or totally disabled with Alzheimer’s) who meet the specified income thresholds.
- Secondary effects: Potential impacts on state revenues (reduced income tax receipts) and on public programs to the extent family caregiving substitutes for institutional care. The bill text does not include a fiscal estimate.
Procedural / timeline status (as provided)
- Prefiled: 12/05/2024
- Introduced & read first time: 01/14/2025
- Referred to Committee on Judiciary: 01/14/2025
- Referred to Committee on Revenue: 02/27/2025
- Senate concurred (record shows 02/27/2025)
- Hearing scheduled: 06/16/2025, 1:00–5:00 PM in room A-1
Notes and open questions
- The bill text excerpt does not specify an effective date; absent an express provision, implementation timing would follow standard legislative practice (typically upon enactment unless otherwise noted).
- No fiscal impact statement is included in the provided text; the cost to the Commonwealth depends on the number of eligible claimants and the portion of the credit that is refunded.
- If you want, I can (a) draft a brief fiscal estimate range based on demographic data, (b) extract model eligibility examples, or (c reconcile the conflicting marijuana/decriminalization text with the Massachusetts filing.
Compiled from official sources — confirm details with the bill’s official record.
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