Family caregiver; tax credit. (HB2433)

Introduced By

Del. Luke Torian (D-Woodbridge) with support from co-patron Del. Alfonso Lopez (D-Arlington)


Passed Committee
Passed House
Passed Senate
Signed by Governor
Became Law


Family caregiver tax credit. Creates a nonrefundable income tax credit beginning in taxable year 2019 for expenses incurred by an individual in caring for an eligible family member, defined in the bill, who requires assistance with one or more activities of daily living, also defined in the bill. The credit equals 50 percent of eligible expenditures incurred by the caregiver, but shall not exceed $1,000. In order to qualify for the credit, the family caregiver must (i) not receive any compensation or reimbursement for the eligible expenditures, (ii) have federal adjusted gross income that is no greater than $75,000 for an individual or $150,000 for married persons, and (iii) live in the same primary residence as the eligible family member for no fewer than 183 days during the taxable year. The bill requires the Tax Commissioner to establish guidelines for claiming the credit and provides that any unused credit may be carried forward by the taxpayer for five taxable years following the taxable year for which the credit was issued. The credit expires beginning with taxable year 2024. Read the Bill »


Bill Has Failed


01/08/2019Prefiled and ordered printed; offered 01/09/19 19102875D
01/08/2019Referred to Committee on Finance
01/18/2019Assigned Finance sub: Subcommittee #1
01/22/2019Impact statement from TAX (HB2433)
01/23/2019House subcommittee amendments and substitutes offered
01/23/2019Subcommittee recommends laying on the table (6-Y 2-N)
02/05/2019Left in Finance