{"description":"Documents matching '\"caregiver\" \"tax credit\"' and published from 01/20/2025 to 10/03/2026","count":6,"total_pages":1,"results":[{"title":"Medicaid Program; Community Engagement Requirement for Certain Individuals","type":"Rule","abstract":"This interim final rule with comment period (IFC) interprets and implements the community engagement requirement in Medicaid under section 1902(xx) of the Social Security Act. States are required to implement the new requirement no later than January 1, 2027. This IFC specifies the requirements and expectations for States, including the Medicaid applicants and beneficiaries who must demonstrate community engagement as a condition of their eligibility, the types of qualifying activities that satisfy the community engagement requirement, the criteria to meet an exception from the requirement (that is, be deemed compliant), and the criteria to meet a specified exclusion from the requirement. It also specifies requirements for verification of qualifying activities, outreach to affected populations, steps States must take if they determine individuals are noncompliant, and additional operational considerations for States. Finally, this IFC specifies implementation timing and establishes new State reporting requirements.","document_number":"2026-11094","html_url":"https://www.federalregister.gov/documents/2026/06/03/2026-11094/medicaid-program-community-engagement-requirement-for-certain-individuals","pdf_url":"https://www.govinfo.gov/content/pkg/FR-2026-06-03/pdf/2026-11094.pdf","public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2026-11094.pdf?1780346707","publication_date":"2026-06-03","agencies":[{"raw_name":"DEPARTMENT OF HEALTH AND HUMAN SERVICES","name":"Health and Human Services Department","id":221,"url":"https://www.federalregister.gov/agencies/health-and-human-services-department","json_url":"https://www.federalregister.gov/api/v1/agencies/221","parent_id":null,"slug":"health-and-human-services-department"},{"raw_name":"Centers for Medicare & Medicaid Services","name":"Centers for Medicare & Medicaid Services","id":45,"url":"https://www.federalregister.gov/agencies/centers-for-medicare-medicaid-services","json_url":"https://www.federalregister.gov/api/v1/agencies/45","parent_id":221,"slug":"centers-for-medicare-medicaid-services"}],"excerpts":"provided if the family <span class=\"match\">caregiver</span> does not reside with and is not related to the dependent child or disabled individual for whom he or she provides assistance to determine whether that individual is a specified excluded individual under the family <span class=\"match\">caregiver</span> component of section 1902(xx)(9)(A)(ii)(III) of the Act. \n If the family <span class=\"match\">caregiver</span> does not live with and is not related to the dependent child or the disabled individual for whom he or she provides assistance, and provides less than 80 hours of care per month, the family <span class=\"match\">caregiver</span> does not meet the"},{"title":"Dependent Care and Board Member Expense Reimbursement","type":"Proposed Rule","abstract":"The NCUA Board proposes to amend its regulations concerning the reimbursement of reasonable expenses for federal credit union (FCU) officials. The proposed rule would enable FCU boards to establish policies that allow for the payment of reasonable dependent care costs incurred by volunteer officials while attending board meetings and performing their official duties. This proposed amendment would include dependent care costs as a reimbursable expense. The proposed changes aim to provide FCUs with greater flexibility to create family-friendly policies, thereby alleviating dependent care costs for volunteer officials, which may otherwise hinder their ability to volunteer.","document_number":"2026-01382","html_url":"https://www.federalregister.gov/documents/2026/01/26/2026-01382/dependent-care-and-board-member-expense-reimbursement","pdf_url":"https://www.govinfo.gov/content/pkg/FR-2026-01-26/pdf/2026-01382.pdf","public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2026-01382.pdf?1769175916","publication_date":"2026-01-26","agencies":[{"raw_name":"NATIONAL CREDIT UNION ADMINISTRATION","name":"National Credit Union Administration","id":335,"url":"https://www.federalregister.gov/agencies/national-credit-union-administration","json_url":"https://www.federalregister.gov/api/v1/agencies/335","parent_id":null,"slug":"national-credit-union-administration"}],"excerpts":"Charitable Contributions and Child-Care Expenses 15 DePaul Bus. &amp; Com. L.J. 55 (2017); \n Kuntz \n v. \n Comm., \n T.C. Memo 2011-52101, T.C.M. (CCH) 1239 T.C.M. (RIA) 2011-52 (March 1, 2011) (applying \n Smith \n to <span class=\"match\">caregiver</span> expenses for a spouse).\n \n \n \n Other tax code provisions allow different income exclusions for the dependent care <span class=\"match\">tax credit</span> for unreimbursed dependent care expenses necessary for gainful employment and dependent care assistance programs.\n 39 \n \n However, volunteer work is not considered gainful employment.\n 40 \n \n In this regard,"},{"title":"Dependent Care and Board Member Expense Reimbursement","type":"Rule","abstract":"The NCUA Board is amending its regulations concerning the reimbursement of reasonable expenses for federal credit union (FCU) officials. The amendment revises the definition of compensation to exclude dependent care costs incurred by volunteer officials while attending board meetings and performing official credit union duties. By recognizing these costs as reimbursable, the NCUA Board is authorizing FCUs to remove a potential barrier to volunteer service for persons with dependent care responsibilities. The final rule also provides flexibility for FCU boards to adopt more family-friendly policies tailored to their size, region, and operations. The final rule follows publication of the January 26, 2026, proposed rule, and takes into consideration the public comments received.","document_number":"2026-11507","html_url":"https://www.federalregister.gov/documents/2026/06/09/2026-11507/dependent-care-and-board-member-expense-reimbursement","pdf_url":"https://www.govinfo.gov/content/pkg/FR-2026-06-09/pdf/2026-11507.pdf","public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2026-11507.pdf?1780922713","publication_date":"2026-06-09","agencies":[{"raw_name":"NATIONAL CREDIT UNION ADMINISTRATION","name":"National Credit Union Administration","id":335,"url":"https://www.federalregister.gov/agencies/national-credit-union-administration","json_url":"https://www.federalregister.gov/api/v1/agencies/335","parent_id":null,"slug":"national-credit-union-administration"}],"excerpts":"Revenue Code, a qualifying individual is generally a dependent under the age of 13 or a spouse or dependent of any age who is incapable of self-care and shares the same residence for more than half of the year. Section 21 of the Internal Revenue Code allows a nonrefundable <span class=\"match\">tax credit</span> for a percentage of expenses for household and dependent care services necessary for gainful employment. A similar standard applies to dependent care assistance programs. 26 U.S.C. 129(e)(1).\n \n \n As proposed, the amendments would apply to FCUs, including corporate FCUs"},{"title":"Agency Information Collection Activities; Proposed Collection; Comment Request; Social Impact Partnerships To Pay for Results Act (SIPPRA) Program Review","type":"Notice","abstract":"The Department of the Treasury, as part of its continuing effort to reduce paperwork and respondent burden, invites the general public and other federal agencies to comment on the proposed information collections listed below, in accordance with the Paperwork Reduction Act of 1995. Treasury has completed two rounds of funding for the SIPPRA program through two releases of a Notice of Funding Opportunity (NOFO). Treasury invites comments on the revisions to the FY26 NOFO to improve the efficacy and efficiency of the application review process.","document_number":"2026-04685","html_url":"https://www.federalregister.gov/documents/2026/03/10/2026-04685/agency-information-collection-activities-proposed-collection-comment-request-social-impact","pdf_url":"https://www.govinfo.gov/content/pkg/FR-2026-03-10/pdf/2026-04685.pdf","public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2026-04685.pdf?1773060316","publication_date":"2026-03-10","agencies":[{"raw_name":"DEPARTMENT OF THE TREASURY","name":"Treasury Department","id":497,"url":"https://www.federalregister.gov/agencies/treasury-department","json_url":"https://www.federalregister.gov/api/v1/agencies/497","parent_id":null,"slug":"treasury-department"}],"excerpts":"Period in Dollars (Includes Cost of All Federal Programs Used by Target Population) \n The Applicant must document existing federal outlays that support the target population during the valuation period. This includes, but is not limited to, programs such as the Earned Income <span class=\"match\">Tax Credit</span> (EITC), Supplemental Nutrition Assistance Program (SNAP), Medicaid, and other relevant federal anti-poverty initiatives. This section will establish a baseline by estimating the total federal resources currently allocated to the target population in the absence of the proposed"},{"title":"Public Charge Ground of Inadmissibility","type":"Rule","abstract":"DHS is rescinding the 2022 public charge ground of inadmissibility regulations (\"2022 Final Rule\"). The 2022 Final Rule was not the best implementation of the statute. It was inconsistent with congressional intent, unduly restrictive, and hampered DHS's ability to make accurate, precise, and reliable determinations of whether certain aliens are likely at any time to become a public charge. Rescission restores broader discretion for DHS officers to evaluate all pertinent facts and aligns with long-standing policy that aliens in the United States should be self-reliant and government benefits should not incentivize immigration. This rule also revises the breach and cancellation of public charge bonds regulations.","document_number":"2026-14539","html_url":"https://www.federalregister.gov/documents/2026/07/20/2026-14539/public-charge-ground-of-inadmissibility","pdf_url":"https://www.govinfo.gov/content/pkg/FR-2026-07-20/pdf/2026-14539.pdf","public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2026-14539.pdf?1784214909","publication_date":"2026-07-20","agencies":[{"raw_name":"DEPARTMENT OF HOMELAND SECURITY","name":"Homeland Security Department","id":227,"url":"https://www.federalregister.gov/agencies/homeland-security-department","json_url":"https://www.federalregister.gov/api/v1/agencies/227","parent_id":null,"slug":"homeland-security-department"}],"excerpts":"amount may not claim the credit.\n \n \n \n 241 \n  IRS, Earned Income <span class=\"match\">Tax Credit</span> (EITC), \n https://www.irs.gov/credits-deductions/individuals/earned-income-<span class=\"match\">tax-credit</span>-eitc \n (last updated Feb. 9, 2026).\n \n \n \n \n 242 \n  IRS, Child <span class=\"match\">Tax Credit</span>, \n https://www.irs.gov/credits-deductions/individuals/child-<span class=\"match\">tax-credit</span> \n (last updated Feb. 23, 2026).\n \n \n \n \n 243 \n  \n See \n IRS, American Opportunity <span class=\"match\">Tax Credit</span>, \n https://www.irs.gov/credits-deductions/individuals/american-opportunity-<span class=\"match\">tax-credit</span> \n (last updated Sept. 4, 2025).\n \n \n \n DHS disagrees this final rule"},{"title":"Accountability in Higher Education and Access Through Demand-Driven Workforce Pell: Pell Grant Exclusion Relating to Other Grant Aid; and Workforce Pell Grants","type":"Rule","abstract":"The Secretary of Education (Secretary) amends the regulations governing institutional eligibility, general provisions, and the Federal Pell Grant (Pell Grant) Program under title IV of the Higher Education Act (HEA) of 1965, as amended (the title IV, HEA programs). The final regulations implement statutory changes to the title IV, HEA programs included in the Working Families Tax Cuts Act (WFTCA), signed into law by President Trump on July 4, 2025. In the NPRM, we referenced the WFTCA as the \"One Big Beautiful Bill\"; however, for clarity and consistency in this final rule, we will instead use WFTCA. The WFTCA made numerous changes to the HEA, including changes to student eligibility requirements for the Pell Grant Program and the establishment of Workforce Pell Grants for students who enroll in a new type of eligible program called an \"eligible workforce program,\" intended to be a high-quality, performance-based, short-term program that supports America's workforce needs.","document_number":"2026-10013","html_url":"https://www.federalregister.gov/documents/2026/05/19/2026-10013/accountability-in-higher-education-and-access-through-demand-driven-workforce-pell-pell-grant","pdf_url":"https://www.govinfo.gov/content/pkg/FR-2026-05-19/pdf/2026-10013.pdf","public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2026-10013.pdf?1779108315","publication_date":"2026-05-19","agencies":[{"raw_name":"DEPARTMENT OF EDUCATION","name":"Education Department","id":126,"url":"https://www.federalregister.gov/agencies/education-department","json_url":"https://www.federalregister.gov/api/v1/agencies/126","parent_id":null,"slug":"education-department"}],"excerpts":"commenter recommended requiring institutions to provide clear benefits information to all eligible workforce program students; designate a staff member or office responsible for connecting them to benefits such as SNAP, TANF, CCDF, Medicaid, the Earned Income <span class=\"match\">Tax Credit</span>, and the Child <span class=\"match\">Tax Credit</span>; and report how they are informing students of such options.\n \n \n Discussion: \n We recognize that students in short-term programs may experience non-tuition costs. We also agree that students may benefit from information about Federal, State, and local public"}]}