Daytime care credit: the 5 questions families ask us most

Since House Bill 1476 (Proyecto de la Cámara 1476) was announced —proposing a tax credit of up to $5,000 a year for workers who pay for daytime care— families have been writing to us with the same questions. We've gathered them here with clear, honest answers.

First, and most important: this is a proposal, not an approved law. The bill was filed in October 2026 and still has to go through the legislative process. That said, it's worth understanding now, because what it proposes would change how many families plan care.

1. Is the credit approved already?

No. PC 1476, from Representative Roberto López Román, was filed in the House of Representatives in October 2026. To become law it would have to pass the House and Senate and be signed by the Governor. Until that happens, the credit doesn't exist as a claimable benefit. Our recommendation: get informed, prepare, but don't count on that money until it's law.

2. Who could qualify?

As proposed, the credit would be for workers earning under $200,000 a year who have under their legal guardianship or direct care a person with a significant disability or total dependence. The measure expressly mentions bedridden participants and people with severe-stage Alzheimer's.

To validate eligibility, the bill would require certification from a licensed physician and the official evaluation of the Defensoría de las Personas con Impedimentos (DPI) — Puerto Rico's Office of the Advocate for Persons with Disabilities. The legislator estimates some 20,000 people could benefit.

3. What kind of care would it cover?

Only daytime care that allows the family member or guardian to keep working. The bill expressly excludes permanent 24-hour-or-longer service. The logic is clear: the measure seeks to keep the worker from having to leave their job to provide care.

A daytime home care plan —for example, 8-hours-a-day companionship, several days a week— falls exactly within the type of service the bill describes.

4. Why does the provider have to be registered in SURI?

This is the condition we're asked about most. The bill requires the caregiver or care center to be registered as a merchant in SURI (Sistema Unificado de Rentas Internas), the Puerto Rico Treasury Department's unified tax system. The legislator's message was direct: the benefit is for those who file tax returns and are in the formal economy.

Under-the-table care, with no invoice or contract, wouldn't qualify. The bill also contemplates strict oversight: administrative penalties of up to $10,000 and criminal referral for anyone who falsely certifies a diagnosis.

5. What should I start preparing now?

Although the bill isn't law yet, there are four things any family paying for care can do today:

• Hire formal providers. Work only with agencies or caregivers registered in SURI who issue invoices and written contracts.
• Keep everything. Contracts, invoices, payment receipts, and tax returns. If the credit is approved, evidence of formal spending will be your ticket in.
• Document the condition. Keep your loved one's medical certification of the diagnosis up to date.
• Plan daytime care. If you work and need coverage during your shift, a weekly daytime plan is exactly the kind of service the measure contemplates.

At Cuidado de Oro Home Care LLC (registration #592292) we're registered as merchants in SURI and we issue a formal written contract and quote for every service. If PC 1476 becomes law, our requesting family members would already have the documentation the credit would require.