IL HB1369

Creates the Caring for Caregivers Act, providing an Illinois income tax credit equal to 50% of eligible expenditures incurred by family caregivers for the care and support of eligible family members, effective January 1, 2026

Maximum credit is $2,000 per taxpayer per year, or $3,000 if the eligible family member is a veteran; credits cannot reduce tax liability below zero and cannot be carried forward or back

Eligible family members must be Illinois residents at least 60 years old, require assistance with at least 2 activities of daily living as certified by a licensed health care provider, and live in a private residence (not assisted living or nursing facilities)

Family caregivers must have federal adjusted gross income under $50,000 (individual) or $100,000 (joint filers) and incur uncompensated eligible expenditures including home modifications, durable medical equipment, respite care, adult day care, home care aides, and transportation

Total credits for all taxpayers capped at $1,500,000 annually; Department of Revenue must submit annual reports to the Governor and General Assembly on total credits claimed and number of recipients