I 
119TH CONGRESS 
1ST SESSION H. R. 5881 
To amend the Internal Revenue Code of 1986 to provide a tax credit for 
working family caregivers. 
IN THE HOUSE OF REPRESENTATIVES 
OCTOBER 31, 2025 
Mr. HARDER of California 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 ‘‘Double Dependents 
Relief Act’’. 
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 25F the fol-
lowing new section: 
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‘‘SEC. 25G. 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 which exceed 
$2,000. 
‘‘(b) LIMITATION.— 
‘‘(1) IN GENERAL.—The amount allowed as a 
credit under subsection (a) for the taxable year shall 
not exceed $10,000. 
‘‘(2) ADJUSTMENT
FOR
INFLATION.—In the 
case of any taxable year beginning after 2026, 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 ‘2025’ 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. 
‘‘(c) ELIGIBLE CAREGIVER.—For purposes of this 
section, the term ‘eligible caregiver’ means an individual— 
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‘‘(1) with a dependent who is a qualifying child 
(as defined in section 152(c)), 
‘‘(2) who during the taxable year pays or incurs 
qualified expenses in connection with providing care 
for a qualified care recipient, and 
‘‘(3) who has earned income (as defined in sec-
tion 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— 
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‘‘(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 
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