Establishes a caregiver tax credit of up to six thousand dollars and a family caregiver reimbursement program to offset out-of-pocket spending by family caregivers.
Summary
A09587 would create two new state supports for family caregivers. First, it amends the Tax Law to establish a refundable caregiver tax credit equal to 50 percent of qualifying out-of-pocket caregiver expenses, capped at $6,000 per year. To qualify, a taxpayer must care for an adult age 18 or older who needs help with at least one activity of daily living, must be able to claim that person as a dependent under federal tax rules, and must meet income eligibility requirements set in existing law.
Second, the bill amends the Elder Law to create a family caregiver reimbursement program, administered by the state Office for the Aging, to help offset caregiver expenses such as home modifications and assistive technology. The program would operate only within amounts appropriated by the Legislature, and the Office for the Aging would work with the Department of Taxation and Finance to adopt implementing rules. The bill would take effect 180 days after becoming law, with immediate authorization for necessary regulatory changes.
Impact
The bill would add a new refundable credit to section 606 of the Tax Law and a new section 221 to the Elder Law, expanding state-level financial assistance for unpaid family caregivers. It would affect eligible taxpayers who support dependent adults with care needs, potentially reducing their state income tax liability or generating refunds, while also creating a separate reimbursement program for caregiver-related expenses. Implementation would require rulemaking by the Tax Department and the Office for the Aging, and the reimbursement program would depend on future appropriations.
Sentiment
Based on the bill text and available context, the measure appears strongly supportive of caregivers and aging-in-place policies, with an emphasis on reducing the financial burden of unpaid care. There are no recorded committee transcripts or votes in the provided materials, so no formal opposition or support from legislators is documented here. The overall framing of the bill is remedial and assistance-oriented, suggesting a generally favorable policy intent.
Contention
The main potential points of contention are fiscal and administrative rather than conceptual. The tax credit could reduce state revenue, and the reimbursement program would require appropriated funding, so budget impact and program cost may be central concerns. Eligibility rules may also be debated, particularly the requirement that the care recipient be a dependent under federal tax law and the income limits for the taxpayer, which could narrow access to the benefit. Administration by two agencies may raise implementation questions, but no specific objections are recorded in the supplied history.
Same As
Establishes a caregiver tax credit of up to six thousand dollars and a family caregiver reimbursement program to offset out-of-pocket spending by family caregivers.