HI HB853

Creates a refundable family caregiver tax credit of up to $5,000 per year for eligible taxpayers who provide unpaid care to relatives with impairments in activities of daily living or cognitive impairments

Limits eligibility to taxpayers with federal adjusted gross income of $75,000 or less ($125,000 for joint filers) who have not claimed the care recipient as a dependent

Qualified expenses include home modifications (ramps, grab bars), durable medical equipment, home care aides, respite care, adult day care, transportation, and assistive technology

Care recipients must not reside in long-term care facilities and must have impairments in at least two activities of daily living, two instrumental activities of daily living, or one of each, or have substantive cognitive impairment

Requires the Department of Taxation to report annually to the legislature on the number of taxpayers claiming the credit and total cost to the State; applies to taxable years beginning after December 31, 2025