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S 6966

Provides for a tax credit for a certain amount of money expended on the care of a qualifying disabled child

2025 Regular Session Introduced by Andrew Lanza

Creates a state tax credit for caregivers of qualifying disabled children, reducing eligible families' tax liability for approved caregiving expenses.

REFERRED TO BUDGET AND REVENUE
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Bill Summary · S 6966

Summary of S 6966 — Tax Credit for Care of a Qualifying Disabled Child

Overview

S 6966 proposes the creation of a state tax credit to offset expenditures incurred for the care of a qualifying disabled child. The bill is currently in the legislative process and has been referred to the Budget and Revenue committee for consideration. It was introduced on March 27, 2025, with Andrew J. Lanza listed as the primary sponsor.

Purpose and Intent

  • To provide financial relief to families that incur qualified caregiving expenses for a disabled child.
  • By establishing a tax credit, the bill aims to reduce the net cost of care and support families in managing the additional caregiving responsibilities associated with qualifying disabilities.

Key Provisions (as described by the bill’s title and status)

  • Creation of a state tax credit equal to or based on a specified amount of money expended on the care of a qualifying disabled child.
  • The bill would define “qualifying disabled child” and the types of eligible care expenditures (the exact definitions and eligible expense categories are to be laid out in the bill’s text).
  • Details on the calculation of the credit, such as the credit amount, any caps, phase-ins/phase-outs by income, and whether the credit is refundable or nonrefundable, are expected to be specified in the enacted text.
  • Potential provisions on carryover of any unused credit to future tax years, if applicable.
  • Administrative rules, definitions, and any interaction with other tax credits or deductions.

Note: The precise dollar amounts, eligibility thresholds, refundability, carryover provisions, and other technical details are not provided in the summary information available here and would be clarified in the full bill language.

Affected Parties and Impact

  • Primary affected group: Taxpayers who incur caregiving expenditures for a qualifying disabled child.
  • Potential impact includes a reduction in state tax liability for eligible families and a recognition of the economic burden associated with disability-related caregiving.
  • The fiscal impact on state revenues would be analyzed by the Budget and Revenue committee as part of its review.

Procedural and Timeline Aspects

  • Introduced on March 27, 2025.
  • Referred to the Budget and Revenue committee on March 27, 2025 (listed twice in the actions, indicating formal committee referral).
  • Status: REFERRED TO BUDGET AND REVENUE, signaling initial steps in fiscal review.

Sponsors and Related Legislation

  • Primary sponsor: Andrew J. Lanza.
  • Related bills from prior sessions (indicating ongoing policy interest in disability-related tax credits): S 4507, S 2139, S 4822, S 510, S 5607, S 6167, S 3282, S 6182, S 4755.

Next Steps

  • The Budget and Revenue committee will review the bill, consider fiscal implications, and may hold hearings or propose amendments.
  • If advanced, the bill would proceed to further floor consideration and potential floor votes, subject to legislative processes and negotiations.

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

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