Indiana House Bill 1230 (Prior Session Legislation)

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Spectrum: Partisan Bill (Republican 3-0)
Status: Introduced on January 14 2014 - 25% progression, died in committee
Action: 2014-01-15 - Representative Sullivan added as coauthor.
Pending: House Ways and Means Committee
Text: Latest bill text (Introduced) [PDF]

Provides a tax credit for certain expenses incurred by a taxpayer to: (1) make an improvement or alteration to the taxpayer's residence; or (2) purchase or lease equipment; that is necessary to assist an eligible family member (an elderly lineal ancestor) in carrying out one or more activities of daily living. Provides that the taxpayer claiming the credit must have a federal adjusted gross income of less than $40,000 and that the eligible family member must: (1) have the same principal place of abode as the taxpayer; (2) have federal adjusted gross income of less than $30,000; and (3) not be receiving long term care services under certain programs. Specifies that the amount of the credit is equal to 50% of the eligible expenses incurred by the taxpayer during the taxable year. Provides that the maximum credit amount is $500. Specifies that a taxpayer is not entitled to a refund, carryback, or carryforward of any credit.

Tax credits for family caregivers.

Rep. Sharon Negele [R]

Rep. Edward Clere [R]

Rep. Holli Sullivan [R]

Date	Chamber	Action
2014-01-15	House	Representative Sullivan added as coauthor.
2014-01-14	House	First Reading: Referred to Ways and Means
2014-01-14	House	Coauthored by Representative Clere
2014-01-13	House	Authored by Representative Negele.

Type	Source
Summary	https://iga.in.gov/legislative/2014/bills/house/1230/details
Text	http://iga.in.gov/static-documents/a/7/2/0/a72051dd/HB1230.01.INTR.pdf