HR 7610: Multigenerational Home Caregiver Credit Act

Summary

This bill, introduced in the House of Representatives on February 20, 2026, would amend the Internal Revenue Code to establish a new tax credit for adult child caregivers providing care for their older relatives within the same household.

Key Provisions:

Caregiver Tax Credit

• Provides a $2,000 tax credit per qualified relative for eligible individuals who:
  • Are at least 18 years old (or 16 if legally emancipated)
  • Live in the same household as the qualified relative for at least 6 months of the tax year
  • Provide at least 10 hours per week of assistance with the qualified relative's activities of daily living and instrumental activities of daily living
  • Obtain a signed attestation from a licensed healthcare provider confirming the relative's care needs

Qualified Relatives

• Must be age 55 or older and unable to perform at least 1 activity of daily living and 3 instrumental activities of daily living without substantial assistance
• Must have a qualifying relationship to the caregiver (e.g. parent, grandparent, parent-in-law)
• Credit is limited to a maximum of 2 qualified relatives per taxpayer

Income Phaseout and Other Limitations

• The credit phases out for individual taxpayers with adjusted gross income over $75,000 ($150,000 for joint filers)
• Only one taxpayer can claim the credit per qualified relative
• Taxpayers must file a joint return if married

Potential Impact

• Aims to incentivize and support adult children providing care for their aging relatives within the same household
• Could help reduce reliance on nursing home care and formal support services for qualifying older adults
• May improve quality of life and reduce isolation/depression for multigenerational families living together
• Provides tax relief to offset the costs and time commitment of family caregiving

Overall, this bill seeks to recognize and support the crucial role of adult child caregivers in multigenerational households through a new federal tax credit.