H.R. 5881

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 5881 Introduced in House (IH)]

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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 Representatives 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 subchapter A of chapter 1 
of the Internal Revenue Code of 1986 is amended by inserting after 
section 25F the following new section:

``SEC. 25G. WORKING FAMILY CAREGIVERS.

``(a) Allowance of Credit.--In the case of an eligible 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 determined 
under section 213(d)(10)(B)(ii) for the calendar year 
in which the taxable year begins, determined by 
substituting `2025' for `1996' in subclause (II) 
thereof.
If any increase determined under the preceding sentence 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--
``(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 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 recipient' 
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 subparagraphs 
(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 individual with long-
term care needs described in paragraph (3) for a 
period--
``(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 39\1/2\-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 paragraph if the individual meets any of 
the following requirements:
``(A) The individual is at least 6 years of age 
and--
``(i) is unable to perform (without 
substantial assistance from another individual) 
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, without reminding or 
cuing assistance, at least 1 activity of daily 
living (as so defined) or to the extent 
provided in regulations prescribed by the 
Secretary (in consultation with the Secretary 
of Health and Human Services), is unable to 
engage in age-appropriate 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 substantial assistance 
from another individual) at least 2 of the following 
activities: eating, transferring, 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 requires 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 defined in 
section 7702B(c)(2)(B)) and instrumental 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 benefits.--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 supports (as defined by the 
Secretary) shall include--
``(A) human assistance, supervision, cuing and 
standby assistance,
``(B) assistive technologies and devices (including 
remote health monitoring),
``(C) environmental modifications (including home 
modifications),
``(D) health maintenance tasks (such as medication 
management),
``(E) information,
``(F) transportation of the qualified care 
recipient,
``(G) non-health items (such as incontinence 
supplies), and
``(H) coordination of and services for people who 
live in their own home, a residential setting, or a 
nursing facility, as well as the cost of care in these 
or other locations.
``(4) Qualified expenses for eligible caregivers.--For 
purposes of paragraph (1), the following shall be treated as 
qualified expenses if paid or incurred by an eligible 
caregiver:
``(A) Expenditures for respite care for a qualified 
care recipient.
``(B) Expenditures for counseling, support groups, 
or training relating to caring for a qualified care 
recipient.
``(C) Lost wages for unpaid time off due to caring 
for a qualified care recipient as verified by an 
employer.
``(D) Travel costs of the eligible caregiver 
related to caring for a qualified care recipient.
``(E) Expenditures for technologies, as determined 
by the Secretary, that assist an eligible caregiver in 
providing care for a qualified care recipient.
``(5) Human assistance.--The term `human assistance' 
includes the costs of a direct care worker.
``(6) Documentation.--An expense shall not be taken into 
account under this section unless the eligible caregiver 
substantiates such expense under such regulations or guidance 
as the Secretary shall provide.
``(7) Mileage rate.--For purposes of this section, the 
mileage rate for the use of a passenger automobile shall be the 
standard mileage rate used to calculate the deductible costs of 
operating an automobile for medical purposes. Such rate may be 
used in lieu of actual automobile-related travel expenses.
``(8) Coordination with able accounts.--Qualified expenses 
for a taxable year shall not include contributions to an ABLE 
account (as defined in section 529A).
``(f) Phase Out Based on Adjusted Gross Income.--For purposes of 
this section--
``(1) In general.--The amount of the credit allowable under 
subsection (a) shall be reduced (but not below zero) by $100 
for each $1,000 (or fraction thereof) by which the taxpayer's 
modified adjusted gross income exceeds the threshold amount.
``(2) Modified adjusted gross income.--The term `modified 
adjusted gross income' means adjusted gross income increased by 
any amount excluded from gross income under section 911, 931, 
or 933.
``(3) Threshold amount.--The term `threshold amount' 
means--
``(A) $150,000 in the case of a joint return, and
``(B) $75,000 in any other case.
``(4) Indexing.--In the case of any taxable year beginning 
in a calendar year after 2025, each dollar amount contained in 
paragraph (3) shall be increased by an amount equal to the 
product of--
``(A) such dollar amount, and
``(B) the cost-of-living adjustment determined 
under section 1(f)(3) for the calendar year in which 
the taxable year begins, determined by substituting 
`calendar year 2024' for `calendar year 2016' in 
subparagraph (A)(ii) thereof.
``(5) Rounding rule.--If any increase determined under 
paragraph (4) is not a multiple of $50, such increase shall be 
rounded to the next lowest multiple of $50.
``(g) Identification Requirements.--No credit shall be allowed 
under this section to a taxpayer with respect to any qualified care 
recipient unless the taxpayer includes the name and taxpayer 
identification number of such individual, and the identification number 
of the licensed health care practitioner certifying such individual, on 
the return of tax for the taxable year.''.
(b) Clerical Amendment.--The table of sections for subpart A of 
part IV of subchapter A of chapter 1 of such Code is amended by 
inserting after the item relating to section 25F the following new 
item:

``Sec. 25G. Working family caregivers.''.
(c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2025.
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