Provides gross income tax credit to qualified caregivers for care and support expenses incurred for qualifying relative or individual with disabilities.

This bill creates a gross income tax credit for qualified caregivers who provide care and support to qualifying relatives or individuals with disabilities. Caregivers can receive up to $2,500 annually in tax credits for expenses like home modifications, medical equipment, or respite care. To claim the credit, caregivers must provide detailed documentation of these expenses, including receipts and certifications. The credit can be combined with a dependent deduction and is refundable if it reduces the tax liability to zero.