(2) Older adults in multigenerational homes ex-
perience less depression and isolation, and show im-
proved cognition with concurrent hearing loss. 
(3) An older adult with dementia and disability 
co-residing with an adult child has a 50 percent 
lower risk of transitioning from the community to a 
nursing home in the subsequent 2 years, compared 
to older adults supported by children living outside 
the home. 
SEC. 2. MULTIGENERATIONAL HOME CAREGIVER CREDIT. 
(a) IN GENERAL.—Subpart A of part IV of sub-
chapter A of chapter 1 of the Internal Revenue Code of 
1986 is amended by inserting after section 25E the fol-
lowing new section: 
‘‘SEC. 25F. MULTIGENERATIONAL HOME CAREGIVER CRED-
IT. 
‘‘(a) ALLOWANCE OF CREDIT.—In the case of an eli-
gible individual, there shall be allowed as a credit against 
the tax imposed by this subtitle for the taxable year an 
amount equal to $2,000 for each qualified relative with 
respect to the individual. 
‘‘(b) ELIGIBLE INDIVIDUAL.—For purposes of this 
section— 
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‘‘(1) IN
GENERAL.—The term ‘eligible indi-
vidual’ with respect to any taxable year means an in-
dividual— 
‘‘(A) who has attained age 18, or has at-
tained age 16 and is legally emancipated, as of 
the last day of such taxable year, 
‘‘(B) who is a United States citizen, 
‘‘(C) who has the same principal place of 
abode as a qualified relative for not less than 
6 months during the taxable year, 
‘‘(D) who provides a total of not less than 
10 hours per week of the assistance required by 
such qualified relative pursuant to paragraph 
(2)(A)(iii), and 
‘‘(E) who includes with the return of tax 
for the taxable year an attestation signed by a 
licensed health care provider that, to the best of 
the provider’s knowledge, the qualified relative 
meets the requirements of clauses (iii) and (iv) 
of paragraph (2)(A). 
‘‘(2) QUALIFIED RELATIVE.— 
‘‘(A) IN
GENERAL.—The term ‘qualified 
relative’ with respect to an individual means an 
individual— 
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‘‘(i) who bears a relationship de-
scribed in subparagraph (B) to such indi-
vidual or to such individual’s spouse, 
‘‘(ii) who has attained age 55 as of 
the last day of the taxable year, 
‘‘(iii) who is unable to perform (with-
out substantial assistance from another in-
dividual) at least— 
‘‘(I) 1 activity of daily living (as 
defined in section 7702B(c)(2)(B)), 
and 
‘‘(II) 3 instrumental activities of 
daily living, 
requiring a total of not less than 10 hours 
per week of assistance with such activities, 
and 
‘‘(iv) with respect to whom the period 
during which clause (iii) applies has lasted 
or will last for not less than 180 days or 
the life of the individual, whichever is 
shorter. 
‘‘(B) RELATIONSHIP.—For purposes of 
subparagraph (A), a relationship described in 
this subparagraph is a relationship described in 
subparagraph (C), (D), (F), or (G) of section 
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152(d)(2), except that only a father-in-law or 
mother-in-law shall be taken into account for 
purposes of subparagraph (G) thereof. 
‘‘(C) INSTRUMENTAL ACTIVITIES OF DAILY 
LIVING.— 
‘‘(i) IN GENERAL.—The term ‘instru-
mental activities of daily living’ includes 
meal planning and preparation, managing 
finances, shopping for food, clothing, and 
other essential items, performing essential 
household chores, communicating by phone 
or other media, and traveling around and 
participating in the community. 
‘‘(ii) COORDINATION.—In prescribing 
regulations or other guidance for purposes 
of clause (i), the Secretary shall to the ex-
tent practicable coordinate with the Sec-
retary of Health and Human Services to 
ensure consistency with programs under 
chapter 7 of the Social Security Act. 
‘‘(3) SPECIAL RULE FOR QUALIFIED RELATIVES 
DYING DURING THE TAXABLE YEAR.—In the case of 
the death of an individual who would be a qualified 
relative with respect to the taxpayer but for sub-
paragraph (C) of paragraph (1) (determined without 
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regard to this paragraph), such subparagraph shall 
be applied for the taxable year in which such indi-
vidual died by substituting ‘3 months’ for ‘6 
months’. 
‘‘(c) LIMITATIONS.— 
‘‘(1) LIMITATION BASED ON ADJUSTED GROSS 
INCOME.—The $2,000 amount in subsection (a) 
shall be reduced (but not below zero) by 1 percent 
of the excess of the taxpayer’s adjusted gross income 
over $75,000 ($150,000 in the case of a joint re-
turn). 
‘‘(2) ONLY 1 TAXPAYER MAY CLAIM QUALIFIED 
RELATIVE.—In the case of an individual who is the 
qualified relative by reason of whom the credit under 
this section is allowed, the credit under this section 
shall be allowed to only 1 taxpayer with respect to 
such individual for any taxable year. If (but for this 
paragraph) such individual is a qualified relative of 
more than 1 taxpayer for the taxable year, such in-
dividual shall be treated as the qualified relative of 
the taxpayer with the highest adjusted gross income. 
‘‘(3) LIMITATION ON QUALIFIED RELATIVES.— 
Not more than 2 qualified relatives with respect to 
the taxpayer may be taken into account for purposes 
of the credit under this section for any taxable year. 
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‘‘(4) MARRIED INDIVIDUALS MUST FILE JOINT 
RETURN.—If the taxpayer is a married individual 
(within the meaning of section 7703), this section 
shall apply only if the taxpayer and the taxpayer’s 
spouse file a joint return for the taxable year. 
‘‘(5) COORDINATION WITH CHILD AND DEPEND-
ENT CARE CREDIT.—The amount of the credit deter-
mined under subsection (a) (after the application of 
paragraph (1)) with respect to any qualified relative 
shall be reduced (but not below zero) by the amount 
of any credit allowed under section 21 with respect 
to such qualified relative.’’. 
(b) CLERICAL AMENDMENT.—The table of sections 
for subpart A of part IV of subchapter A of chapter 1 
of the Internal Revenue Code of 1986 is amended by in-
serting after the item relating to section 25E the following 
new item: 
‘‘Sec. 25F. Multigenerational home caregiver credit.’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2026. 
Æ 
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