Social Security Caregiver Credit Act (2011)

This bill would require that caregiving for a dependent relative would count as a countable work activity for up to 5 years when calculating Social Security credits. For each qualifying month, the caregiver would have had to provide at least 80 hours of care without monetary compensation. Dependent relative is defined as: a child, grandchild, niece, or nephew under the age of 12, or a child grandchild, niece, or nephew (of such an individual or such individual's spouse or domestic partner), a parent, aunt, or uncle, if the person is a chronically dependent individual. Chronically dependent is defined as a person who is dependent on a daily basis for verbal reminding, physical cueing, supervision, or other assistance with at least two activities of daily living. Deemed wages are calculated at an amount per month equal to the excess (if any) of 50% of the average amount of wages and self-employment income otherise credited to individuals for such month under this title over the amount of wages and self-employment income actually paid to or derived by such individual for such month.

Bill Number HR 2290

Sponsor Representative Nita M. Lowey (D-NY)

Date of Introduction 6/22/2011

Latest Activity Refereed to the Subcommittee on Social Security 7/7/2011

More Info http://thomas.loc.gov//

Jankowski, John. (2011) "Caregiver Credits in France, Germany, and Sweden: Lessons for the United States," Social Security Bulletin, 71(4): 61-76.

Day 29: Protecting Caregivers through Social Security

Topic: Caregiver Tax Incentives