Vermont 2025-2026 Regular Session

Vermont Senate Bill S0231

Introduced
1/9/26  

Caption

An act relating to a family caregiver tax credit

Impact

The bill introduces definitions and guidelines for what constitutes 'qualified expenses' related to caregiving. These include costs for personal care, adult daycare, counseling, assistive devices, and other necessary services that make it easier for caregivers to fulfill their responsibilities. Importantly, this bill aims to adjust the approach to income tax by allowing taxpayers to exclude caregiver-related income from their household calculation for property tax credits, thus broadening the financial support for caregivers.

Summary

Bill S0231, titled the Family Caregiver Tax Credit Act, proposes a new income tax credit aimed at providing financial relief to individuals who take on the responsibility of caring for family members with long-term care needs. The primary objective is to support those caregivers by allowing them to claim a refundable tax credit based on their incurred expenses while providing necessary care. This initiative is especially significant as it recognizes and compensates the individuals who invest time and resources in caring for relatives, which has increasingly become a crucial role in contemporary society.

Contention

Discussion surrounding S0231 has revealed some points of contention, particularly regarding its fiscal implications. Advocates argue that it is essential for supporting family caregivers who often face significant financial strains. However, some critics are concerned about the potential impact on the state's budget and whether it could lead to increased strains on other public services or resources. Additionally, questions regarding the clarity of the definitions of 'qualified expenses' may lead to differing interpretations, ultimately affecting the implementation and outreach of the credit.

Companion Bills

No companion bills found.

Previously Filed As

VT HB1029

Revenue and taxation; creating the Caring for Caregivers Act; creating family caregiver tax credit; credit caps; authorizing Tax Commission to promulgate rules; effective date.

VT SB1488

Income tax, state; creates family caregiver tax credit.

VT SB00285

An Act Providing A Family Caregiver Tax Credit.

VT SB697

Creating Caregiver Tax Credit Act

VT SB766

Creating Caregiver Tax Credit Act

VT A09587

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.

VT S08650

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.

VT SB465

Creating Caregiver Tax Credit Act

VT HB279

Authorize an income tax credit for family caregiving expenses

VT SB205

Authorize an income tax credit for family caregiving expenses

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