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.
