The proposed bill, General Assembly Proposed Bill No. 197, aims to amend chapter 229 of the general statutes to establish a tax credit specifically for family caregivers. This tax credit would be applicable to certain expenditures that caregivers incur while providing care and support to elderly family members. The intent of the bill is to offer financial relief and support to those who take on the responsibility of caring for their aging relatives.

The bill does not include any deletions from current law but introduces new legal language to facilitate the implementation of the tax credit. By providing this financial incentive, the bill seeks to acknowledge and assist family caregivers in managing the costs associated with their caregiving responsibilities.