SBN-809: Family Care Act of 2016

An Act Providing Additional Benefits To Families With Dependents, Supporting Spouses, Aging Parents, And Persons With Disabilities

  • Removes the current limitation of four (4) on the number of qualified dependents that a taxpayer may claim for tax deduction
  • Includes the category of legitimated children in the scope of qualified dependent children, whereby a child conceived and born outside of wedlock, under certain conditions, may be legitimated
  • Expands the coverage of qualified dependents to include parents or both parents with the following conditions:
  • The parent or parents should not be gainfully employed, they should be living with the taxpayer, and dependent upon the taxpayer for chief support; or
  • Such parent or parents are incapable of self-support because of mental or physical disability
  • This bill likewise qualifies a legitimate spouse who is unemployed and is chiefly dependent upon the taxpayer as a dependent to align the Tax Code with our social security laws that consider a legitimate spouse as a dependent and therefore eligible for benefits under the different social security laws.
  • Proposes that taxpayers who act as legal guardian of a person with mental or physical disability, regardless of age and incapable of self-support, may claim the additional exemption for the said dependent
  • Provides penalties for any person who willfully declares fictitious dependents


Download PDF