Bill Text: IN HB1180 | 2010 | Regular Session | Introduced
Bill Title: Grandparent visitation and family member care.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2010-01-11 - First reading: referred to Committee on Ways and Means [HB1180 Detail]
Download: Indiana-2010-HB1180-Introduced.html
Citations Affected: IC 6-3.1-33; IC 12-7-2; IC 12-10-1-7.
Synopsis: Grandparent visitation and family member care. Provides
an income tax credit against a resident individual's Indiana adjusted
gross income tax for certain family member care expenses. Specifies
that the credit is 100% of the family care expenses, the taxpayer's
income tax liability, or $5,000, whichever is least. Requires the bureau
of aging to: (1) collaborate with nonprofit community based agencies
to develop a grant proposal for submission to potential funding sources
to establish grandparent visitation and elderly kinship care navigator
pilot projects to assist grandparents with grandparent visitation and to
assist elderly kinship caregivers with understanding and navigating the
system of services for the elderly; and (2) report annually to the
legislative council and the governor on the grandparent visitation and
elderly kinship care navigator pilot projects. Establishes requirements
for: (1) the pilot projects; and (2) the elderly kinship care navigators.
Provides that implementation of the grandparent visitation and elderly
kinship care navigator pilot projects is contingent upon receipt of
nonstate or private funding for the projects.
Effective: July 1, 2010.
January 11, 2010, read first time and referred to Committee on Ways and Means.
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A BILL FOR AN ACT to amend the Indiana Code concerning
human services.
Chapter 33. Family Member Care Tax Credit for Individuals
Sec. 1. As used in this chapter, "family member" means a father, mother, sister, brother, grandmother, grandfather, grandson, granddaughter, aunt, uncle, niece, nephew, or cousin.
Sec. 2. (a) As used in this chapter, "family member care expenses" means amounts paid by a taxpayer:
(1) for:
(A) household services for;
(B) housing modifications, including making a residence handicap accessible, in order to provide care for; or
(C) the care of;
a family member who has the same principal place of abode as the taxpayer for more than fifty percent (50%) of the taxable year; and
(2) to enable the family member to avoid long term care services being provided to the family member at a hospital licensed under IC 16-21 or operated under IC 16-22 or at a health facility licensed under IC 16-28.
(b) The term does not include an amount paid for services outside the taxpayer's household.
Sec. 3. As used in this chapter, "taxpayer" means an individual who is a resident taxpayer for the taxable year and includes the individual's spouse in the case of a joint return.
Sec. 4. (a) A taxpayer may claim a credit under this chapter in each taxable year equal to the least of:
(1) the taxpayer's family member care expenses for the taxable year;
(2) the taxpayer's adjusted gross income tax liability for the taxable year; or
(3) five thousand dollars ($5,000).
(b) If a taxpayer resides in Indiana for less than the taxpayer's entire taxable year, the total amount of the credit shall be reduced to an amount that bears the same ratio to the total as the taxpayer's income taxable in Indiana bears to the taxpayer's total income.
Sec. 5. To obtain a credit under this chapter, a taxpayer must claim the credit in the manner prescribed by the department. The taxpayer must submit to the department all information that the department determines to be necessary for the calculation of the credit provided by this chapter.
(1) at least eighteen (18) years of age;
(2) related to a person who is at least sixty-five (65) years of age by blood, adoption, or marriage; and
(3) the primary caregiver for and provider of financial support of a person described in subdivision (2) who is residing with the person.
out-of-home care under the pilot projects established under
IC 12-10-1-7.
(1) grandparents with grandparent visitation under IC 31-17-5; and
(2) elderly kinship caregivers with understanding and navigating the system of services for persons at least sixty-five (65) years of age.
(b) The proposal under subsection (a) must seek to do the following:
(1) Divide the state into the following three (3) regions:
(A) Northern Indiana.
(B) Central Indiana.
(C) Southern Indiana.
(2) Establish at least one (1) grandparent visitation and elderly kinship care navigator pilot project in each region described under subdivision (1) with each project managed by a participating community based agency.
(c) A person who acts as a grandparent visitation and elderly kinship care navigator under a grandparent visitation and elderly kinship care navigator pilot project shall do the following:
(1) Have an understanding of the various state agency systems serving elderly kinship caregivers.
(2) Work in partnership with local community service providers.
(3) Track trends, concerns, and other factors related to elderly kinship caregivers.
(4) Assist in establishing stable, respectful relationships among elderly kinship caregivers and bureau staff.
(5) Provide names of organizations and attorneys who may provide assistance with grandparent visitation.
(d) The implementation of the grandparent visitation and elderly kinship care navigator pilot projects is contingent upon receipt of nonstate or private funding for the pilot projects.
(e) The bureau shall report annually to the:
(1) legislative council in an electronic format under IC 5-14-6; and
(2) governor;
on the implementation of the grandparent visitation and elderly kinship care navigator pilot projects with recommendations on statewide implementation of the pilot projects beginning one (1) year after implementation of the pilot projects.
(f) The report under subsection (e) must:
(1) provide data that demonstrate whether the grandparent visitation and elderly kinship care navigator pilot projects reduced barriers of access to services by elderly kinship caregivers;
(2) identify statutory and administrative barriers for elderly kinship caregivers;
(3) provide recommendations to reduce or eliminate the barriers to services without adverse consequences to persons at least sixty-five (65) years of age living with elderly kinship caregivers; and
(4) provide recommendations regarding the grandparent visitation statutes under IC 31-17-5.
(g) This section expires January 1, 2014.
(b) This SECTION expires December 31, 2012.