Bills · S 3295
IN COMMITTEE· 119TH CONGRESS
Senate BillS 3295Taxation
A bill to amend the Internal Revenue Code of 1986 to establish a credit for adult child caregivers.
INTRO DEC 2· LAST ACTION DEC 2
READING
5MIN
COSPONSORS
1
READER REACTIONS0 TOTAL
NO VOTES YET · BE THE FIRST
- Introduced only
LEGISLATIVE PROGRESS
STEP 2 / 8Introduced
In Committee
Reported
Passed Senate
Passed House
Conference
To President
Became Law
WHAT THE BILL DOES
AI-writtenThis bill matters because it addresses the significant financial and personal challenges many families face when caring for aging relatives. With the rising costs of nursing homes and assisted living facilities, many families opt to provide care at home, often leading to financial strain and caregiver burnout.
If this bill becomes law, it would offer tangible financial relief in the form of a $2,000 tax credit, potentially making it more feasible for families to continue providing in-home care. Without this bill, families would continue to bear the full financial burden of providing extensive in-home care without federal tax support, potentially pushing more older adults into more expensive formal care settings, which the bill's findings suggest are less beneficial for their well-being.
KEY PROVISIONS
5AI-extractedPROVISION 01
Establishes a $2,000 non-refundable tax credit for eligible caregivers.
This provides direct financial relief to families providing in-home care for older relatives.
PROVISION 02
Defines an 'eligible individual' as a U.S. citizen, at least 18 (or 16 and emancipated), living with and providing at least 10 hours of care per week to a qualified older relative.
These criteria specify who can claim the credit, focusing on adult family members who are primary, co-residing caregivers.
PROVISION 03
Defines a 'qualified relative' as an individual aged 55 or older who requires substantial assistance with at least one activity of daily living and three instrumental activities of daily living for a minimum of 10 hours per week, confirmed by a health care provider.
This establishes clear standards for the care recipient's needs, ensuring the credit targets those who genuinely require significant assistance.
PROVISION 04
The credit phases out for single taxpayers with adjusted gross income over $75,000 and for married couples filing jointly with over $150,000.
This limitation aims to direct the tax benefit primarily towards middle and lower-income families.
PROVISION 05
Limits the credit to a maximum of two qualified relatives per taxpayer and ensures only one taxpayer can claim the credit for any single qualified relative.
These rules prevent multiple claims for the same relative and set an upper limit on the total credit amount per taxpayer.
SPONSORSHIP
1 + 1
D· Vermont
YRS IN OFFICE
19
BILLS LED
83
COSPONSOR BREAKDOWNBIPARTISAN · 0%
DEM 0 REP 1 IND 0
ACTION TIMELINE
2 EVENTSDEC 2
Introduced in Senate
DEC 2
Read twice and referred to the Committee on Finance.
BILL INFO
TypeSenate Bill
NumberS 3295
Congress119th
StatusIn Committee
IntroducedDec 2, 2025
Last actionDec 2, 2025
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IN COMMITTEE· 119TH CONGRESS · FINANCE COMMITTEE · INTRODUCED DEC 2, 2025
Senate BillS 3295Taxation
A bill to amend the Internal Revenue Code of 1986 to establish a credit for adult child caregivers.
INTRODUCED DEC 2, 2025· LAST ACTION DEC 2, 2025
PASSAGE CHANCES
—%
READING
5 min
COSPONSORS
1
COMPLEXITY
Moderate
