CT SB00285

Creates a state income tax credit equal to 50% of eligible caregiving expenditures, capped at $2,000 per taxable year, effective January 1, 2027

Limits eligibility to caregivers with federal adjusted gross income under $50,000 (individual) or $100,000 (joint filers) who care for a family member requiring assistance with at least two activities of daily living

Covers expenses including home modifications for safety and mobility, durable medical equipment, home health aides, respite care, adult day care, and assistive technology

Caps total program cost at $1.8 million in tax credit vouchers per year, distributed on a first-come, first-served basis by the Department of Revenue Services

Credit is nonrefundable and must be split equally if multiple caregivers claim the credit for the same eligible family member