An Act To Create a Family Caregiver Income Tax Credit
Maine Legislature, Session 128, LD 0442
Committee: Taxation
Sponsors: DAVIS
Amends: 36 MRSA §5219-O

Legislative Document
No. 442
S.P. 144
In Senate, February 7, 2017
An Act To Create a Family Caregiver Income Tax Credit
Reference to the Committee on Taxation suggested and ordered printed.
HEATHER J.R. PRIEST
Secretary of the Senate
Presented by Senator DAVIS of Piscataquis.
Be it enacted by the People of the State of Maine as follows: 
Sec. 1.  36 MRSA §5219-OO is enacted to read: 
§5219-OO.  Family caregiver credit 
1.  Definitions.  As used in this section, unless the context otherwise indicates, the 
following terms have the following meanings. 
A.  "Activities of daily living" has the same meaning as under Title 22, section 7302, 
subsection 1-A. 
B.  "Eligible expenditures" means expenditures made for: 
(1)  An improvement of or alteration to a family caregiver's primary residence to 
permit an eligible family member to remain mobile, safe and independent; 
(2)  A purchase or lease of equipment that is necessary to assist an eligible family 
member in carrying out one or more activities of daily living; and 
(3)  Other goods, services or supports that assist a family caregiver to provide 
care to an eligible family member, such as expenditures related to hiring a home 
care aide or personal care attendant, respite care, adult day care and 
transportation and for assistive technology. 
"Eligible expenditure" does not include general household maintenance activities, 
including painting, plumbing, electrical repairs or exterior maintenance. 
C.  "Eligible family member" means an individual who: 
(1)  Is 18 years of age or older during the taxable year; 
(2)  Requires assistance with at least one activity of daily living as certified by an 
individual licensed as a health care provider under Title 32, chapter 31, 
subchapter 3 or 4; Title 32, chapter 36, subchapter 4; or Title 32, chapter 48, 
subchapter 2; and 
(3)  Is a dependent, spouse, registered domestic partner, parent, sibling or other 
relation by blood or marriage, including a grandparent, grandchild, stepparent, 
aunt, uncle, niece or nephew, of the family caregiver or a registered domestic 
partner of the family caregiver. 
D.  "Family caregiver" means an individual who: 
(1)  Provides care for one or more eligible family members; 
(2)  As a single individual or married person filing separately, has a federal 
adjusted gross income of less than $75,000; or, as an individual filing as a head 
of household or as an individual filing a married joint return or as a surviving 
spouse, has a federal adjusted gross income of less than $150,000; and 
(3)  Makes uncompensated eligible expenditures directly related to the care of an 
eligible family member. 
E.  "Registered domestic partner" has the same meaning as under Title 18-A, section 
1-201, subsection (36-A). 
2.  Credit allowed.  For tax years beginning on or after January 1, 2018, a family 
caregiver is allowed a credit against the taxes due under this Part equal to the amount of 
uncompensated eligible expenditures incurred during the taxable year up to a maximum 
of $2,500. 
SUMMARY 
This bill provides an income tax credit for certain eligible expenditures incurred by a 
family caregiver for the care and support of an eligible family member 18 years of age or 
older.  Eligible expenditures include the improvement of or alteration to the caregiver's 
primary residence to permit the eligible family member to remain mobile, safe and 
independent in the home and community; the caregiver's purchase or lease of equipment 
necessary to assist the eligible family member in carrying out one or more activities of 
daily living; and costs incurred to assist the caregiver to provide care to an eligible family 
member, such as expenditures related to hiring a home care aide, respite care, adult day 
care and transportation and for technology to assist the family caregiver to care for the 
eligible family member. 
To be eligible for the tax credit, a family caregiver claiming the credit must have a 
federal adjusted gross income of less than $75,000 if the family caregiver is filing as a 
single individual or as a married person filing separately and $150,000 if the family 
caregiver is filing as a head of household or is filing a married joint return. 
An eligible family member must require assistance with at least one activity of daily 
living, as certified by a qualified licensed health care practitioner, and qualify as a 
dependent of, spouse of, registered domestic partner of, parent of or other relation by 
blood or marriage to the family caregiver or a registered domestic partner of the family 
caregiver. 
The amount of the credit is equal to the eligible expenditures incurred by the eligible 
caregiver during the taxable year up to a maximum of $2,500.