By Bob Katzen

A bill heard by the Revenue Committee would provide up to a $600 state income tax credit to any Massachusetts resident who care for an elderly or totally disabled relative with Alzheimer’s disease in the person’s home.

Taxpayers are eligible if they provide more than half of the support for a relative age 70 or older or a totally disabled relative with Alzheimer’s disease; if their income is less than $20,000 for a single filer or less than $35,000 for a joint filer; and if the cared-for relative lives with the taxpayer for more than six months of the tax year.

“Caring for an aging parent or a loved one with Alzheimer’s can be emotionally and financially overwhelming,” said sponsor Rep. Bruce Ayers (D-Quincy). “This bill provides a modest but meaningful tax credit to help families offset the high costs of home care, and to support those who are making great personal sacrifices to care for someone they love in the comfort and dignity of their own home.”