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HI HB1972

Bill

Official Source

Status

Engrossed

3/5/2026

Primary Sponsor

Cory Chun

Click for details

Origin

House of Representatives

2026 Regular Session

AI Summary

  • Creates a nonrefundable tax credit for unpaid family caregivers equal to 75% of qualified caregiving expenses, up to a maximum of $3,000 per year
  • Limits eligibility to relatives of care recipients with federal adjusted gross income of $75,000 or less ($125,000 for joint filers) who provide care to individuals with impairments in at least two daily living activities or cognitive impairment
  • Covers out-of-pocket expenses including home modifications (ramps, grab bars), durable medical equipment, respite care, adult day care, transportation, and assistive technology
  • Requires the Department of Taxation to submit annual reports to the legislature on the number of claimants and total cost of the tax credit
  • Applies to taxable years beginning after December 31, 2026, with appropriations effective July 1, 2026

Legislative Description

Relating To Taxation.

Appropriation ($)

Last Action

Referred to HHS, WAM.

3/10/2026

Committee Referrals

Health and Human Services3/10/2026
Finance2/19/2026
Economic Development2/11/2026
Human Services & Homelessness1/28/2026

Full Bill Text

No bill text available