CA AB2136

Establishes a tax credit for family caregivers equal to 50% of eligible expenses, not to exceed $5,000 per taxable year, for tax years 2021-2025.

Limits eligible family members to those certified by a physician, registered nurse, advanced practice registered nurse, or physician assistant as having long-term care needs for at least 180 consecutive days with a portion occurring in the tax year.

Restricts credit eligibility to family caregivers with federal adjusted gross income of $170,000 or less (individual) or $250,000 or less (joint return).

Covers eligible expenses including home retrofitting for accessibility, durable medical equipment, home care aides, respite care, adult day care, transportation, and legal services.

Allocates $150,000,000 in credits per calendar year plus any unused credits from the prior year, distributed on a first-come-first-served basis by the Franchise Tax Board, with the credit provision repealing December 1, 2026.