September 5, 2019

Honorable Andrew M. Cuomo

Governor of New York

Executive Chamber, State Capital

Albany, NY 12224

Dear Governor Cuomo,

We the undersigned groups and individuals write to urge you to include a tax credit for eligible family
caregivers in your next state budget proposal.

A family caregiver tax credit would provide much-needed financial relief to family caregivers and help
them to care for their loved ones at home, where the vast majority want to be. While respite is essential
to providing family caregivers relief from their duties, they also need help with the financial toll of caring
for their loved ones.  

Caregiving expenses eligible for a tax credit could include payments made by the family caregiver for
goods and services such as home health aides, adult day care, personal care attendants, homemaker
services, respite care, health care equipment, home modifications, and transportation – all of which
help aging adults to continue living independently in their home.

A national survey by AARP of family caregivers caring for an adult over the age of 18 found:  

• More than three quarters (78%) of family caregivers incur out-of-pocket costs as a result of caregiving,
with family caregivers, on average, spending $6,954 per year on out-of-pocket costs related to
caregiving in 2016.  

• Household expenses, including rent/mortgage payments and home modifications, account for the
largest share of family caregivers’ out-of-pocket spending (41%). Medical expenses, including assisted
living or skilled nursing facility costs and insurance expenses, account for the second largest share of
caregivers’ spending (25%).   

• Family caregivers for adults with dementia reported nearly twice the out-of-pocket costs ($10,697)
than those caring for adults without dementia ($5,758).   

• A financial strain measure (annual caregiver expense divided by annual income) shows family
caregivers are spending, on average, nearly 20% of their income on caregiving activities.

• Hispanic/Latino family caregivers spend an average of $9,022, which represents 44% of their total
income per year. By comparison, African American family caregivers spend $6,616, or 34%; white family
caregivers spend $6,964, or 14%; and Asian Americans/Pacific Islanders spend $2,935, or 9%.   

• Long-distance family caregivers had the highest out-of-pocket costs at $11,923 compared with family
caregivers living with or near their care recipients.   
• Many family caregivers must also sacrifice in other areas because of caregiving expenditures; that can
undermine the family caregiver’s future financial security. One in six (16%) reduced contributions to
their retirement savings. 

In New York, nearly 2.6 million family caregivers provide 2.4 billion hours of unpaid care – valued at
$31.3 billion annually (AARP’s Valuing the Invaluable, 2015). Increasingly, these caregivers are
contributing more time, more energy, and more money to support their loved ones. The rising cost of
health care, the limitations of Medicare and other insurance coverage, the increased number of years
that caregivers are providing care, and improved longevity have all put pressure on caregivers to dip into
their own finances to help pay for various elements of care.

For these reasons, we support a tax credit like the one currently being proposed by legislative Aging
Committee Chairs Senator Rachel May and Assemblyman Harry Bronson (S.5100/A.7209). Their tax
credit proposal could be claimed by individuals with a gross annual income of $75,000 or less and
couples with a gross annual income of $150,000 or less. The tax credit would not exceed $3,500.

A vast majority of New Yorkers support such a tax credit too. According to a survey conducted last year
of New Yorkers age 40 and over, 84 percent support a state income tax credit for family caregivers who
use their own money for a loved one (August 2018 AARP survey of registered voters age 40+).

This modest but well-deserved tax break for middle class New Yorkers would be a commonsense step to
help family caregivers carry on with their invaluable responsibilities. At the same time, this proposal
would help all New Yorkers by helping to keep loved ones out of more costly nursing homes, saving
taxpayer dollars.

Thank you for your consideration of this request to include a family caregiver tax credit in your next
state budget proposal.

Sincerely,

Beth Finkel Ian Magerkurth Jo-Ann Yoo

State Director Director of Government Executive Director
AARP New York Affairs Asian American Federation
Alzheimer’s Association of
New York State
 Michele M. Roberts Eileen Reardon Sue Catroppa
Executive Director Executive Director Executive Director
Association on Aging in New Brain Injury of New York State CAPTAIN Community Human
York Services, Inc.

Marlene Bessette Wayne Ho Beth Shapiro

President and CEO President and CEO Executive Director
Catholic Family Center Chinese-American Planning Citymeals on Wheels
Council, Inc.

Jack Kupferman Isabel Ching Judy Willig

President Executive Director Executive Director
Gray Panthers Hamilton-Madison House Heights and Hills
 José Calderón Allison Sesso Denise A. Figueroa
President Executive Director Executive Director
Hispanic Federation Human Services Council Independent Living Center of
the Hudson Valley, Inc.

Ann Marie Cook Allison Nickerson Eric Alexander

President and CEO Executive Director Co-Chair
Lifespan of Greater Rochester LiveOn NY Long Island Lobby Coalition

Dr. Art Fougner Frederic Riccardi Hazel N. Dukes,

President President President
Medical Society of the State Medicare Rights Center NAACP
of New York
 Rajeshwar Prasad Jennifer R. Muthig Arva Rice
President Director, Advocacy & Policy President and CEO
National Indo-American National Multiple Sclerosis New York Urban League
Association for Senior Citizens Society
Inc.

Nancy D. Miller John D. Shaw Jodi M. Sturgeon

President President President
New York Vision Next Wave PHI
Rehabilitation Association

Louis W. Pierro, Esq. Rimas J. Jasin Anderson Torres

Founder and Principal Executive Director President and CEO
Pierro, Connor & Strauss, LLC Presbyterian Senior Services R.A.I.N Total Care, Inc.
 Sheila Warnock Lisette Sosa-Dickson Lisa Furst
Founder and President Executive Director Assistant Vice President
ShareTheCaregiving Inc. Spanish Speaking Elderly The Geriatric Mental Health
Council Alliance of New York

THE GERIATRIC
MENTAL HEALTH
ALLIANCE OF NEW
YORK

Dr. Judith A. Salerno Tawaun Weber Geri Brooks, MSN and Ellen
President Assistant Director Woods
The New York Academy of Vision Long Island Caregiver Collaborative Co-
Medicine Chairs
Westchester County Livable
Communities Caregiver
Collaborative