(2) "Eligible expenditure" means (A) the improvement or alteration to the family caregiver's or eligible family member's primary residence to permit the eligible family member to live in the residence and to remain mobile, safe and independent, (B) the family caregiver's purchase or lease of equipment, including, but not limited to, durable medical equipment that is necessary to assist an eligible family member in carrying out one or more activities of daily living, and (C) other paid or incurred expenses by the family caregiver that assist the family caregiver in providing care to an eligible family member, including, but not limited toto, expenditures related to (i) hiring a home health aide, (ii) LCO 1454 1 of 3 Raised Bill No.

1454285 1 of 3 Raised Bill No.285 respite care, (iii) adult day care, (iv) personal care attendants, (v) health care equipment, and (vi) technology.

(c) (1) The Department of Revenue Services shall administer a system of tax credit vouchers within the resources, requirements and purposes LCOof No.this section.

An eligible family member may apply to the LCO 1454 2 of 3 Raised Bill No.

285 ofCommissioner ofRevenue Services,ina formandmanner prescribed by the commissioner, for a tax credit voucher in an amount as provided in this section.

An eligible family member may apply to the Commissioner ofRevenue Services,ina formandmanner prescribed by the commissioner, for a tax credit voucher in an amount as provided in this section.

Section 1 January 1, 2027, and Section 1 New section applicable to taxable years commencing on or after January 1, 2027 StatementAGE Joint Favorable C/R FIN LCO 1454 3 of Purpose:3

To allow a tax credit for eligible expenditures incurred by a family caregiver for the care and support of an eligible family member.

that when the entire text of a bill or resolution or a section of a bill or resolution is new, it is not underlined.] LCO No.

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