H.R. 7610

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 7610 Introduced in House (IH)]

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119th CONGRESS
2d Session
H. R. 7610

To amend the Internal Revenue Code of 1986 to establish a credit for 
adult child caregivers.

_______________________________________________________________________

IN THE HOUSE OF REPRESENTATIVES

February 20, 2026

Mrs. Dingell (for herself and Mrs. Kiggans of Virginia) 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 establish a credit for 
adult child caregivers.

Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. FINDINGS.

Congress makes the following findings:
(1) Once formed, multigenerational families tend to live 
together over time and utilize less paid and unpaid formal 
support. Adult child proximity may be more directly linked with 
reduced need for formal care than availability of a spouse.
(2) Older adults in multigenerational homes experience less 
depression and isolation, and show improved cognition with 
concurrent hearing loss.
(3) An older adult with dementia and disability co-residing 
with an adult child has a 50 percent lower risk of 
transitioning from the community to a nursing home in the 
subsequent 2 years, compared to older adults supported by 
children living outside the home.

SEC. 2. MULTIGENERATIONAL HOME CAREGIVER CREDIT.

(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 25E the following new section:

``SEC. 25F. MULTIGENERATIONAL HOME CAREGIVER CREDIT.

``(a) Allowance of Credit.--In the case of an eligible individual, 
there shall be allowed as a credit against the tax imposed by this 
subtitle for the taxable year an amount equal to $2,000 for each 
qualified relative with respect to the individual.
``(b) Eligible Individual.--For purposes of this section--
``(1) In general.--The term `eligible individual' with 
respect to any taxable year means an individual--
``(A) who has attained age 18, or has attained age 
16 and is legally emancipated, as of the last day of 
such taxable year,
``(B) who is a United States citizen,
``(C) who has the same principal place of abode as 
a qualified relative for not less than 6 months during 
the taxable year,
``(D) who provides a total of not less than 10 
hours per week of the assistance required by such 
qualified relative pursuant to paragraph (2)(A)(iii), 
and
``(E) who includes with the return of tax for the 
taxable year an attestation signed by a licensed health 
care provider that, to the best of the provider's 
knowledge, the qualified relative meets the 
requirements of clauses (iii) and (iv) of paragraph 
(2)(A).
``(2) Qualified relative.--
``(A) In general.--The term `qualified relative' 
with respect to an individual means an individual--
``(i) who bears a relationship described in 
subparagraph (B) to such individual or to such 
individual's spouse,
``(ii) who has attained age 55 as of the 
last day of the taxable year,
``(iii) who is unable to perform (without 
substantial assistance from another individual) 
at least--
``(I) 1 activity of daily living 
(as defined in section 7702B(c)(2)(B)), 
and
``(II) 3 instrumental activities of 
daily living,
requiring a total of not less than 10 hours per 
week of assistance with such activities, and
``(iv) with respect to whom the period 
during which clause (iii) applies has lasted or 
will last for not less than 180 days or the 
life of the individual, whichever is shorter.
``(B) Relationship.--For purposes of subparagraph 
(A), a relationship described in this subparagraph is a 
relationship described in subparagraph (C), (D), (F), 
or (G) of section 152(d)(2), except that only a father-
in-law or mother-in-law shall be taken into account for 
purposes of subparagraph (G) thereof.
``(C) Instrumental activities of daily living.--
``(i) In general.--The term `instrumental 
activities of daily living' includes meal 
planning and preparation, managing finances, 
shopping for food, clothing, and other 
essential items, performing essential household 
chores, communicating by phone or other media, 
and traveling around and participating in the 
community.
``(ii) Coordination.--In prescribing 
regulations or other guidance for purposes of 
clause (i), the Secretary shall to the extent 
practicable coordinate with the Secretary of 
Health and Human Services to ensure consistency 
with programs under chapter 7 of the Social 
Security Act.
``(3) Special rule for qualified relatives dying during the 
taxable year.--In the case of the death of an individual who 
would be a qualified relative with respect to the taxpayer but 
for subparagraph (C) of paragraph (1) (determined without 
regard to this paragraph), such subparagraph shall be applied 
for the taxable year in which such individual died by 
substituting `3 months' for `6 months'.
``(c) Limitations.--
``(1) Limitation based on adjusted gross income.--The 
$2,000 amount in subsection (a) shall be reduced (but not below 
zero) by 1 percent of the excess of the taxpayer's adjusted 
gross income over $75,000 ($150,000 in the case of a joint 
return).
``(2) Only 1 taxpayer may claim qualified relative.--In the 
case of an individual who is the qualified relative by reason 
of whom the credit under this section is allowed, the credit 
under this section shall be allowed to only 1 taxpayer with 
respect to such individual for any taxable year. If (but for 
this paragraph) such individual is a qualified relative of more 
than 1 taxpayer for the taxable year, such individual shall be 
treated as the qualified relative of the taxpayer with the 
highest adjusted gross income.
``(3) Limitation on qualified relatives.--Not more than 2 
qualified relatives with respect to the taxpayer may be taken 
into account for purposes of the credit under this section for 
any taxable year.
``(4) Married individuals must file joint return.--If the 
taxpayer is a married individual (within the meaning of section 
7703), this section shall apply only if the taxpayer and the 
taxpayer's spouse file a joint return for the taxable year.
``(5) Coordination with child and dependent care credit.--
The amount of the credit determined under subsection (a) (after 
the application of paragraph (1)) with respect to any qualified 
relative shall be reduced (but not below zero) by the amount of 
any credit allowed under section 21 with respect to such 
qualified relative.''.
(b) Clerical Amendment.--The table of sections for subpart A of 
part IV of subchapter A of chapter 1 of the Internal Revenue Code of 
1986 is amended by inserting after the item relating to section 25E the 
following new item:

``Sec. 25F. Multigenerational home caregiver credit.''.
(c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2026.
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