State Income Tax Credit for Careworkers

The bill creates a refundable income tax credit that is available for income tax years commencing on or after January 1, 2024, but prior to January 1, 2029, for a qualifying resident individual (individual) working in the care workforce in the amount of $1,500.

To be eligible for the credit, an individual must:

• Have an annual gross income of no more than $75,000 as a single filer or $150,000 as a joint filer;
• Be employed in the care workforce as a child care worker, home health-care worker, personal care aide, certified nursing assistant, or other qualifying personal care worker including a family member, friend, and neighbor who provides care; and
• File a signed attestation stating that the taxpayer claiming the credit worked in a qualifying occupation in the state for at least 6 months of the tax year.
  (Note: This summary applies to this bill as introduced.)