Committee hears testimony on S.51 unpaid caregiver tax credit; tax department flags verification, fraud risk

The Finance Committee heard testimony on S.51, a bill to create a refundable tax credit for unpaid family caregivers. Caroline Hoff, a Middlebury College student, and Rebecca Samoroff, Deputy Commissioner at the Tax Department, provided the committee with data and administrative perspectives.

Hoff told the panel she remained concerned about the scale and financial toll of unpaid caregiving and urged support for the bill. "First, because of the numbers, the hours, the toll, the scale of unpaid caregiving, but also because I've come to understand that how we support caregivers directly impacts how well they can care for others," Hoff said, citing national surveys and state data used in the bill's findings.

Why it matters: Testimony combined personal and research-based claims that unpaid caregiving reduces workforce participation and imposes long-term financial harms on caregivers. The Tax Department warned that key design choices in S.51 — notably the requirement that caregiving be unpaid and verification of medical need and hours — raise compliance and fraud risks that could make administration difficult.

Committee discussion and evidence

Hoff summarized…