I 
119TH CONGRESS 
1ST SESSION H. R. 2036 
To amend the Internal Revenue Code of 1986 to provide a tax credit for 
working family caregivers. 
IN THE HOUSE OF REPRESENTATIVES 
MARCH 11, 2025 
Mr. CAREY (for himself and Ms. SA´NCHEZ) introduced the following bill; 
which was referred to the Committee on Ways and Means 
A BILL 
To amend the Internal Revenue Code of 1986 to provide 
a tax credit for working family caregivers. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Credit for Caring Act 
of 2025’’. 
SEC. 2. CREDIT FOR WORKING FAMILY CAREGIVERS. 
(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: 
VerDate Sep 11 2014 
15:39 Mar 22, 2025
Jkt 059200
PO 00000
Frm 00001
Fmt 6652
Sfmt 6201
E:\BILLS\H2036.IH
H2036
kjohnson on DSK7ZCZBW3PROD with $$_JOB
‘‘SEC. 25F. WORKING FAMILY CAREGIVERS. 
‘‘(a) ALLOWANCE OF CREDIT.—In the case of an eli-
gible caregiver, there shall be allowed as a credit against 
the tax imposed by this chapter for the taxable year an 
amount equal to 30 percent of the qualified expenses paid 
by the taxpayer during the taxable year to the extent that 
such expenses exceed $2,000. 
‘‘(b) LIMITATION.— 
‘‘(1) IN GENERAL.—The amount allowed as a 
credit under subsection (a) for the taxable year shall 
not exceed $5,000. 
‘‘(2) ADJUSTMENT
FOR
INFLATION.—In the 
case of any taxable year beginning after 2025, the 
dollar amount contained in paragraph (1) shall be 
increased by an amount equal to the product of— 
‘‘(A) such dollar amount, and 
‘‘(B) the medical care cost adjustment de-
termined under section 213(d)(10)(B)(ii) for 
the calendar year in which the taxable year be-
gins, determined by substituting ‘2024’ for 
‘1996’ in subclause (II) thereof. 
If any increase determined under the preceding sen-
tence is not a multiple of $50, such increase shall 
be rounded to the next lowest multiple of $50. 
VerDate Sep 11 2014 
15:39 Mar 22, 2025
Jkt 059200
PO 00000
Frm 00002
Fmt 6652
Sfmt 6201
E:\BILLS\H2036.IH
H2036
kjohnson on DSK7ZCZBW3PROD with $$_JOB
‘‘(c) ELIGIBLE CAREGIVER.—For purposes of this 
section, the term ‘eligible caregiver’ means an individual 
who— 
‘‘(1) during the taxable year pays or incurs 
qualified expenses in connection with providing care 
for a qualified care recipient, and 
‘‘(2) has earned income (as defined in section 
32(c)(2)) for the taxable year in excess of $7,500. 
‘‘(d) QUALIFIED CARE RECIPIENT.—For purposes of 
this section— 
‘‘(1) IN GENERAL.—The term ‘qualified care re-
cipient’ means, with respect to any taxable year, any 
individual who— 
‘‘(A) is the spouse of the eligible caregiver, 
or any other person who bears a relationship to 
the eligible caregiver described in any of sub-
paragraphs 
(A) 
through 
(H) 
of 
section 
152(d)(2), and 
‘‘(B) has been certified, before the due 
date for filing the return of tax for the taxable 
year, by a licensed health care practitioner (as 
defined in section 7702B(c)(4)) as being an in-
dividual with long-term care needs described in 
paragraph (3) for a period— 
VerDate Sep 11 2014 
15:39 Mar 22, 2025
Jkt 059200
PO 00000
Frm 00003
Fmt 6652
Sfmt 6201
E:\BILLS\H2036.IH
H2036
kjohnson on DSK7ZCZBW3PROD with $$_JOB
‘‘(i) which is at least 180 consecutive 
days, and 
‘‘(ii) a portion of which occurs within 
the taxable year. 
‘‘(2) PERIOD
FOR
MAKING
CERTIFICATION.— 
Notwithstanding paragraph (1)(B), a certification 
shall not be treated as valid unless it is made within 
the 391⁄2-month period ending on such due date (or 
such other period as the Secretary prescribes). 
‘‘(3) INDIVIDUALS
WITH
LONG-TERM
CARE 
NEEDS.—An individual is described in this para-
graph if the individual meets any of the following re-
quirements: 
‘‘(A) The individual is at least 6 years of 
age and— 
‘‘(i) is unable to perform (without 
substantial assistance from another indi-
vidual) at least 2 activities of daily living 
(as defined in section 7702B(c)(2)(B)) due 
to a loss of functional capacity, or 
‘‘(ii) requires substantial supervision 
to protect such individual from threats to 
health and safety due to severe cognitive 
impairment and is unable to perform, with-
out reminding or cuing assistance, at least 
VerDate Sep 11 2014 
15:39 Mar 22, 2025
Jkt 059200
PO 00000
Frm 00004
Fmt 6652
Sfmt 6201
E:\BILLS\H2036.IH
H2036
kjohnson on DSK7ZCZBW3PROD with $$_JOB
1 activity of daily living (as so defined) or 
to the extent provided in regulations pre-
scribed by the Secretary (in consultation 
with the Secretary of Health and Human 
Services), is unable to engage in age ap-
propriate activities. 
‘‘(B) The individual is at least 2 but not 
6 years of age and is unable due to a loss of 
functional capacity to perform (without sub-
stantial assistance from another individual) at 
least 2 of the following activities: eating, trans-
ferring, or mobility. 
‘‘(C) The individual is under 2 years of age 
and requires specific durable medical equipment 
by reason of a severe health condition or re-
quires a skilled practitioner trained to address 
the individual’s condition to be available if the 
individual’s parents or guardians are absent. 
‘‘(e) QUALIFIED EXPENSES.—For purposes of this 
section— 
‘‘(1) IN GENERAL.—Subject to paragraph (4), 
the term ‘qualified expenses’ means expenditures for 
goods, services, and supports that— 
‘‘(A) assist a qualified care recipient with 
accomplishing activities of daily living (as de-
VerDate Sep 11 2014 
15:39 Mar 22, 2025
Jkt 059200
PO 00000
Frm 00005
Fmt 6652
Sfmt 6201
E:\BILLS\H2036.IH
H2036
kjohnson on DSK7ZCZBW3PROD with $$_JOB
fined in section 7702B(c)(2)(B)) and instru-
mental activities of daily living (as defined in 
section 1915(k)(6)(F) of the Social Security 
Act (42 U.S.C. 1396n(k)(6)(F))), and 
‘‘(B) are provided solely for use by such 
qualified care recipient. 
‘‘(2) ADJUSTMENT
FOR
OTHER
TAX
BENE-
FITS.—The amount of qualified expenses otherwise 
taken into account under paragraph (1) with respect 
to an individual shall be reduced by the sum of any 
amounts paid for the benefit of such individual for 
the taxable year which are— 
‘‘(A) taken into account under section 21 
or 213, or 
‘‘(B) excluded from gross income under 
section 129, 223(f), or 529A(c)(1)(B). 
‘‘(3) GOODS, SERVICES, AND SUPPORTS.—For 
purposes of paragraph (1), goods, services, and sup-
ports (as defined by the Secretary) shall include— 
‘‘(A) human assistance, supervision, cuing 
and standby assistance, 
‘‘(B) assistive technologies and devices (in-
cluding remote health monitoring), 
‘‘(C) environmental modifications (includ-
ing home modifications), 
VerDate Sep 11 2014 
15:39 Mar 22, 2025
Jkt 059200
PO 00000
Frm 00006
Fmt 6652
Sfmt 6201
E:\BILLS\H2036.IH
H2036
kjohnson on DSK7ZCZBW3PROD with $$_JOB