To amend the Internal Revenue Code of 1986 to establish a credit for adult child caregivers.

[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [H.R. 7610 Introduced in House (IH)] <DOC> 119th CONGRESS 2d Session H. R. 7610 To amend the Internal Revenue Code of 1986 to establish a credit for adult child caregivers. _______________________________________________________________________ IN THE HOUSE OF REPRESENTATIVES February 20, 2026 Mrs. Dingell (for herself and Mrs. Kiggans of Virginia) introduced the following bill; which was referred to the Committee on Ways and Means _______________________________________________________________________ A BILL To amend the Internal Revenue Code of 1986 to establish a credit for adult child caregivers. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. FINDINGS. Congress makes the following findings: (1) Once formed, multigenerational families tend to live together over time and utilize less paid and unpaid formal support. Adult child proximity may be more directly linked with reduced need for formal care than availability of a spouse. (2) Older adults in multigenerational homes experience less depression and isolation, and show improved cognition with concurrent hearing loss. (3) An older adult with dementia and disability co-residing with an adult child has a 50 percent lower risk of transitioning from the community to a nursing home in the subsequent 2 years, compared to older adults supported by children living outside the home. SEC. 2. MULTIGENERATIONAL HOME CAREGIVER CREDIT. (a) In General.--Subpart A of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after section 25E the following new section: ``SEC. 25F. MULTIGENERATIONAL HOME CAREGIVER CREDIT. ``(a) Allowance of Credit.--In the case of an eligible individual, there shall be allowed as a credit against the tax imposed by this subtitle for the taxable year an amount equal to $2,000 for each qualified relative