RI S2246

Creates a Rhode Island state income tax credit equal to 50% of eligible caregiving expenditures, with a maximum credit of $1,000 per year, effective for tax years beginning after December 31, 2026

Eligible caregivers must be Rhode Island residents with federal adjusted gross income under $50,000 (individual) or $100,000 (joint filers) who incur uncompensated expenses caring for a qualifying family member

Eligible family members must be 65+ years old or receiving Social Security Disability benefits, reside with the caregiver for at least 6 months annually, not live in assisted living or nursing facilities, and require assistance with at least 2 activities of daily living certified by a licensed health care provider

Qualifying expenses include home modifications for safety and mobility, durable medical equipment, home care aides, respite care, adult day care, personal care attendants, and health care technology—excluding items reimbursed by insurance or general household maintenance

Credit cannot reduce tax liability below zero and cannot be carried forward to subsequent tax years; if multiple caregivers claim for the same family member, the credit is split equally among them