DE SB143

Creates a nonrefundable individual income tax credit for family caregivers equal to 50% of qualified expenses incurred to assist a qualified family member, applicable to taxable years beginning after December 31, 2020.

Qualified family members must be at least 18 years old, require assistance with daily living activities as certified by a physician, and be the claimant's immediate family member or extended relative including great-grandparents, stepparents, half-siblings, or first cousins.

Qualified expenses include home improvements for mobility and safety, equipment for daily living activities, and services such as home care aides, adult day care, specialized transportation, and legal or financial services.

Maximum annual credit is $2,000 per family member ($1,000 if married spouses file separately), with income limitations of $75,000 for single filers or $150,000 for joint filers.

Excludes expenses for general food, clothing, transportation, ordinary household maintenance, and amounts reimbursed by insurance or government programs.