POLISCOPE
Back to bills

The civic record

Read. Follow. Verify.

New Jersey bill creates up to $2,500 income tax credit for qualified family caregivers

Original title: Provides gross income tax credit to qualified caregivers for care and support expenses incurred for qualifying relative or individual with disabilities.

Last action · January 13, 2026: Introduced, Referred to Assembly Aging and Human Services CommitteeSponsor: Flynn, Victoria A.

Companion · S 1199same policy, Senate version
Introduced
Committee
Floor Vote
Passed
Law

Track this bill to get notified when it advances a stage. One tap to stop, anytime.

Public stanceCommunity reactions are separate from the official record and reporting.

What This Bill Would Do

New Jersey establishes a gross income tax credit of up to $2,500 per year for resident caregivers who incur expenses providing care and support to a qualifying relative or individual with disabilities. The refundable credit applies to taxable years beginning on or after the January 1 next following enactment and is available even to caregivers with no tax liability.

Why it matters

Residents who spend money out-of-pocket on home modifications, medical equipment, or professional care services for elderly relatives or disabled family members can recover up to $2,500 annually through a direct state tax refund or credit.

Background
  • The New Jersey General Assembly is the lower house of the state legislature, responsible for introducing and passing state statutes. 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

Caregivers can claim a refundable gross income tax credit of up to $2,500 annually for eligible care and support expenses.

Directly affected

Qualifying relatives and individuals with disabilities

Individuals receiving care benefit from expenses paid or incurred for their maintenance, medical equipment, home modifications, and support services.

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 is eligible to claim the caregiver tax credit?
Resident individuals of New Jersey who provide care and support to a qualifying relative or individual with disabilities and incur .
What expenses are covered under qualified care and support expenses?
Expenses for tangible personal property and services necessary to maintain the individual at a permanent place of abode, including home health services, adult day care, respite care, medical equipment, home modifications, assistive devices, and medical transportation.
Can a caregiver receive the refund if they do not owe state income tax?
Yes. A qualified caregiver who is not subject to tax can apply for the tax credit using an annual application to receive a refund of the overpayment.

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

Flynn, Victoria A.Primary sponsorNo profile match

Connected Entities

State Board of Medical Examiners, Division of Taxation, Victoria A. Flynn and 2 more
OrganizationState Board of Medical Examiners“Board that licenses physicians in the State”Map →
OrganizationDivision of Taxation“Division within the Department of the Treasury responsible for administering the”Map →
PersonVictoria A. Flynn“Assemblywoman for District 13 (Monmouth)”Map →
OrganizationDepartment of Human Services“Department that reports the New Jersey Elder Economic Security Standard Index”Map →
OrganizationDepartment of the Treasury“State department housing the Division of Taxation”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
  • Buzz30
    Current news / social attention level

Publisher tools

Share or embed this record

POLISCOPE publisher tools

Share or embed this record