The purpose of this legislation is to create a tax credit for individuals who provide care to their adult relatives living in their home. This initiative aims to support multigenerational families and recognize the important role that adult children play in caring for older relatives. The key provision of this legislation is the establishment of a tax credit worth $2,000 for each qualified relative that an eligible individual cares for. To qualify for this credit, a caregiver must meet several criteria: they must be at least 18 years old (or 16 if legally emancipated), a U.S.