SB 528

This bill creates a nonrefundable individual income tax credit for qualified

expenses incurred by a family caregiver (claimant) to assist a qualified family

member. Subject to a number of limitations, a claimant may claim 50 percent of the

costs of qualified expenses the claimant paid for in the year to which the claim

relates. These expenses include amounts spent to improve the claimant's primary

residence to assist the family member, equipment to help the family member with

daily living activities, and obtaining other goods or services to help the claimant care

for the family member. To be qualified, a family member must be at least 18 years

of age, must require assistance with one or more daily living activities as certified

by a physician, and must be the claimant's spouse or related to the claimant by blood,

marriage, or adoption within the third degree of kinship.

The maximum amount of credit that may be claimed each year for a particular

family member is $1,000. If more than one claimant may file a claim related to that

family member, the amount of credit each may claim is based on the percentage of

the family member's qualified expenses for which each claimant paid during the

year. No credit may be claimed by a claimant who is single, or married and filing

separately, whose Wisconsin adjusted gross income in the year to which the claim

relates exceeds $75,000 or, if the claimant is married and files jointly, $150,000.

Generally under the bill, qualified expenses may not include general food, clothing,

transportation, or household repair costs, or amounts that are paid or reimbursed by

an insurance company or the government. Because the credit is nonrefundable, it

may be claimed only up to the amount of the claimant's tax liability.