Abstract: With the increasing aging in the United States， the elderly can choose family care for them， and family caregivers can provide nursing support and economic support for the elderly. The U.S. federal tax law provides legally effective tax relief for family care of the elderly， which is still in a state of constant adjustment. At the same time， the compensation of tax relief for family caregivers in different situations is not consistent， which is not enough to effectively protect the relative interests of family caregivers and meet social needs， and the matching degree needs to be further improved. China's individual income tax law provides additional special deductions for supporting the elderly， which provides a certain degree of tax preference for family caregivers of the elderly， but still fails to solve the deficiencies of the system， which requires more specific measures as well as foreign experience to optimize the taxation model in line with China's actual conditions and to realize the development strategy of “actively responding to aging” proposed in the “14th Five-Year Plan” of China.

Key words: elderly care; compensation for family relatives; tax credit; tax reduction support