HB 2209 Summary

• Establishes a tax credit for Arizona residents who provide unreimbursed care to qualifying family members in their home, effective for taxable years beginning after December 31, 2017.

• Credit amount equals 50% of qualifying expenses incurred during the taxable year, with a maximum credit of $1,000.

• Taxpayer's Arizona gross income cannot exceed $75,000 (single filer) or $150,000 (joint filers) to qualify for the credit.

• Qualifying expenses include home modifications for safety and mobility, medical equipment purchases or leases, and costs for home care aides, adult day care, transportation, legal services, or assistive technology to support a qualifying family member.

• Qualifying family members must be at least 18 years old, require assistance with daily living activities (certified by a licensed physician), and be the taxpayer's spouse or relative (including descendants, stepchildren, parents, ancestors, and siblings).