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New Jersey bill creates up to $10,000 refundable income tax credit for family caregivers of senior parents

Original title: Provides gross income tax credit to qualified caregivers for care and support expenses incurred for qualifying senior parent.

Last action · January 13, 2026: Introduced, Referred to Assembly Aging and Human Services CommitteeSponsor: McGuckin, Gregory P.

Introduced
Committee
Floor Vote
Passed
Law

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What This Bill Would Do

New Jersey residents who care for an aging parent can receive a refundable gross income tax credit of up to $10,000 per year for care-related expenses starting in tax years following enactment. Qualified caregivers may claim this credit even if they have no state income tax liability or if they also claim a dependent deduction for the parent.

Why it matters

Directly impacts family finances for taxpayers supporting elderly parents by allowing them to recover out-of-pocket costs for home health services, medical equipment, and home modifications up to the statutory cap.

Background
  • The New Jersey General Assembly is the lower house of the New Jersey Legislature. context

Who It Would Affect

Groups the bill's text would affect if enacted, as described in the record. Being affected is not a position for or against it.

Directly affected

Qualified caregivers in New Jersey

Resident individuals who provide care and support to a qualifying senior parent are eligible to claim a refundable tax credit up to $10,000 for care expenses.

Directly affected

Qualifying senior parents

Senior parents aged 50 or older meeting specific disability and income criteria, or age 60 and older, are the beneficiaries of the care and support services purchased by the caregiver.

Key Facts

You don't have to trust us. Each fact below is taken straight from the official document - click any one to see the exact passage, highlighted in the original.

Frequently Asked Questions

Who qualifies as a senior parent under this bill?
A qualifying senior parent is generally an individual 60 years of age or older who is a parent by or adoption. Individuals aged 50 to 59 also qualify if they receive Social Security Disability Insurance and have an income below the .
Can I claim this tax credit if I already claim my parent as a dependent?
Yes. The bill explicitly allows caregivers to claim both the dependent deduction and the new caregiver tax credit for the same qualifying senior parent.
What happens if the tax credit reduces my tax liability to zero?
The remaining amount of the credit is paid to the taxpayer as a refund of an overpayment of tax. Furthermore, caregivers who do not owe state income tax can still apply for and receive the refund.
What expenses are excluded from the tax credit?
Expenses that are reimbursed by insurance or by any State or federal government program do not qualify as eligible care and support expenses.

What else do you want to know?

News Coverage

No news coverage found yet. Articles are indexed twice daily.

Where This Stands

Currently in committee. The next step in the legislative lifecycle is Floor Vote.

Procedural history

1 action
  1. Jan 13, 2026HouseIntroduced
    Introduced, Referred to Assembly Aging and Human Services Committee

Version history

Only one version on file - nothing to compare yet. As later stages (committee substitute, engrossed, enrolled) are captured, the redline appears here.

View official text →

Lobbying Activity

No state lobbying filings in our records match this bill. Federal lobbying reports (LDA) cover Congress, so they are not listed on state bills.

Full breakdown

Who this bill affects and the strongest case for and against it, written only from the bill’s own text.

Sponsors

McGuckin, Gregory P.Primary sponsorNo profile match

Connected Entities

General Assembly, State Board of Medical Examiners, Department of Human Services
OrganizationGeneral Assembly“Legislative chamber of the State of New Jersey”Map →
OrganizationState Board of Medical Examiners“Licenses physicians in the state”Map →
OrganizationDepartment of Human Services“Reports the New Jersey Elder Economic Security Standard Index”Map →

Sources

Open source document

njleg.state.nj.us

Analysis Score

0–100
  • Significance65
    How much this matters to a regular citizen
  • Controversy15
    Intensity of disagreement among stakeholders
  • Entertainment5
    Compellingness for a non-policy-wonk reader
  • Buzz40
    Current news / social attention level

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