MS SB2377

Establishes the "2017 Aging Mississippi Care Act" to allow eligible caregivers an income tax credit for qualified expenses up to $12,000 per calendar year.

Defines qualified care recipients as spouses, parents, stepparents, or relatives within the first degree who are 65 years or older and certified by a licensed physician as having long-term care needs for at least 180 days.

Covers qualified expenses including human assistance and direct care worker costs, assistive technologies, home modifications, medication management, transportation, incontinence supplies, and lost wages for unpaid caregiving time.

Requires caregivers to substantiate expenses according to Department of Revenue rules and regulations.

Effective January 1, 2017.