This bill introduces a new tax credit, known as the "Working Family Caregivers" credit, designed to assist individuals who provide care for family members. Eligible caregivers can claim 30 percent of their qualified expenses that exceed $2,000, with a maximum credit of $10,000 per taxable year. This maximum credit amount will be adjusted for inflation in subsequent years to maintain its value. To be an eligible caregiver , an individual must have a qualifying child as a dependent, incur qualified expenses for a qualified care recipient , and possess earned income exceeding $7,500. A qualified care recipient is defined as a spouse or specific relative who has been certified by a licensed health care practitioner as having long-term care needs for at least 180 consecutive days, with a portion of that period occurring within the taxable year. These long-term care needs are determined by age-specific criteria related to the inability to perform daily living activities or severe cognitive impairment. Qualified expenses encompass a wide array of goods, services, and supports that aid the care recipient with daily and instrumental activities of daily living. These include human assistance, assistive technologies, environmental modifications, health maintenance tasks, transportation, and even the cost of care in various residential or nursing settings. Additionally, specific caregiver-related expenditures such as respite care, counseling, employer-verified lost wages for unpaid time off, and travel costs are also considered qualified expenses under this credit. The credit amount is subject to a phase-out based on the taxpayer's modified adjusted gross income, beginning at $150,000 for joint filers and $75,000 for other filers, with these thresholds indexed for inflation. Taxpayers claiming the credit must include identification information for both the care recipient and the certifying health care practitioner on their tax returns. The provisions of this bill will apply to taxable years beginning after December 31, 2025.