A bill to amend the Internal Revenue Code of 1986 to establish a credit for adult child caregivers.

Senate Bill

S. 3295

119th Congress

A bill to amend the Internal Revenue Code of 1986 to establish a credit for adult child caregivers.

In Committee

Introduced:Dec 2, 2025

Primary Sponsor

Peter Welch

D - VT

Cosponsors

1

Quick Stats

Policy Area

Taxation

Summary

This bill creates a $2,000 tax credit for adult children who live with and provide care for aging relatives with disabilities. To qualify, caregivers must provide at least 10 hours weekly of assistance with daily living activities to a relative age 55+ who cannot perform at least one activity of daily living independently.

Latest Action

Read twice and referred to the Committee on Finance.

AI Summary

Plain-English explanation of this bill

This bill creates a $2,000 tax credit for adult children who live with and provide care for aging relatives with disabilities. To qualify, caregivers must provide at least 10 hours weekly of assistance with daily living activities to a relative age 55+ who cannot perform at least one activity of daily living independently.

Last updated: 12/27/2025

Key Points

Main provisions of the bill

Creates $2,000 tax credit per qualifying relative (max 2 relatives)
Must provide 10+ hours weekly assistance with daily living activities
Relative must be 55+ and unable to perform at least 1 ADL independently
Caregiver must share residence for at least 6 months
Phases out for incomes above $75,000 ($150,000 joint)
Requires attestation from licensed healthcare provider

How This Impacts Americans

Potential effects on citizens and communities

Benefits millions of adult children caring for aging parents at home, reduces nursing home placement (50% lower transition risk), combats depression and isolation in older adults, and supports multigenerational households. Recognizes economic value of unpaid family caregiving.

Policy Areas

Primary Policy Area

Taxation

Scope & Jurisdiction

Jurisdiction Level

federal

Congressional Session

119th Congress

Citation Reference

3295, 119th Congress (2025). "A bill to amend the Internal Revenue Code of 1986 to establish a credit for adult child caregivers.". Source: Voter's Right Platform. https://votersright.org/bills/119-s-3295