This provision defines key terms for the Caregiver Tax Credit Act, including activities of daily living, eligible expenditure, eligible family member, and family caregiver.
For purposes of the Caregiver Tax Credit Act: (1) Activities of daily living includes: (a) Ambulating, which is the extent of the ability of an individual to move from one position to another and walk independently; (b) Feeding, which is the ability of an individual to feed oneself; (c) Dressing, which is the ability of an individual to select appropriate clothes and to put the clothes on without aid; (d) Personal hygiene, which is the ability of an individual to bathe and groom oneself and maintain dental hygiene and nail and hair care; (e) Continence, which is the ability to control bladder and bowel function; and (f) Toileting, which is the ability of an individual to get to and from the toilet without aid, using it appropriately, and cleaning oneself; (2)(a) Eligible expenditure includes: (i) The improvement or alteration to the primary residence of the family caregiver or eligible family member to permit the eligible family member to live in the residence and to remain mobile, safe, and independent; (ii) The purchase or lease of equipment by the family caregiver, including, but not limited to, durable medical equipment, that is necessary to assist an eligible family member in carrying out one or more activities of daily living; and (iii) Other paid or incurred expenses by the family caregiver that assist the family caregiver in providing care to an eligible family member such as expenditures related to: (A) Hiring a home care aide; (B) Respite care; (C) Adult day care; (D) Personal care attendants; (E) Health care equipment; and (F) Technology. (b) The eligible expenditure shall be directly related to assisting the family caregiver in providing care to an eligible family member. Eligible expenditure shall not include the carrying out of general household maintenance activities such as painting, plumbing, electrical repairs, or exterior maintenance; (3) Eligible family member means an individual who: (a) Requires assistance with at least two activities of daily living as certified by a licensed health care provider; (b) Qualifies as a dependent, spouse, parent, or other relation by blood or marriage to the family caregiver; and (c) Lives in a private residence and not in an assisted-living center, nursing facility, or residential care home; and (4) Family caregiver means an individual: (a) Providing care and support for an eligible family member; (b) Who has a federal adjusted gross income of less than fifty thousand dollars or, if filing as a married couple jointly, less than one hundred thousand dollars; and (c) Who has personally incurred uncompensated expenses directly related to the care of an eligible family member. History: Laws 2024, LB937, § 57.