In the past week, two measures relevant to older adults and long-term care providers advanced through hearings in the Ohio Senate. The bills—Senate Bill 154 and Senate Bill 205—address electronic monitoring in care settings and tax credits for family caregivers, respectively.
Monitoring in Long-Term Care: SB 154
Sponsored by Catherine D. Ingram (D-Cincinnati), SB 154 would expand the rights of residents in long-term care facilities to install electronic monitoring devices in their rooms under certain conditions. As drafted, the bill would:
During testimony to the Senate Health Committee, Senator Ingram described SB 154 as a response to constituent requests and recommendations from the Ohio Department of Aging and long‐term care ombudsmen. She emphasized that approximately 60,000 Ohioans reside in residential care facilities and deserve the same transparency protections as those in certified nursing homes.
For aging-services providers, the bill raises several operational and policy implications, as providers may face additional administrative, technical and privacy-compliance burdens—particularly in assisted-living settings not previously covered under electronic-monitoring statutes. Providers may want to review their policies, consult legal counsel on consent and roommate issues, and assess infrastructure (internet bandwidth, device installation logistics) ahead of potential enactment.
Read more about SB 154, including LeadingAge Ohio’s response to the legislation, in McKnights here.
Caregiver Tax Credit: SB 205
Senator Michele Reynolds (R-Canal Winchester) offered sponsor testimony on Senate Bill 205, titled the Kinship Care Tax Credit. The legislation establishes a non-refundable income tax credit designed to ease the financial burden of family caregiving.
Reynolds explained that the credit applies to a wide range of caregiving-related costs, including mobility or safety improvements to a caregiver’s or care recipient’s home or vehicle, and the purchase or lease of assistive technology that helps with daily activities. It may also be used for respite care, adult day services, or the hiring of home care aides and other direct care workers. Transportation, legal, and financial services necessary for caregiving are also eligible. However, general household maintenance expenses such as painting, plumbing, electrical repairs, or exterior upkeep would not qualify.
To be eligible, the family member receiving care must be age 49 or older and have a documented need for assistance with at least two activities of daily living—such as eating, dressing, bathing, or ambulating—certified by a licensed healthcare provider. Taxpayers must incur at least $1,000 in caregiving expenses during the tax year. The credit is available to individuals with an adjusted gross income above $7,500 and within specified limits: under $94,000 for joint filers, less than $56,500 for spouses filing separately, and below $69,000 for other taxpayers.
The non-refundable credit covers 30 percent of eligible expenses, up to $2,000 per caregiver per year. If the credit exceeds a taxpayer’s liability, the unclaimed portion may be carried forward indefinitely. Reynolds noted that a fiscal analysis of the bill is forthcoming.
The LeadingAge Ohio policy team will engage with the sponsors on these bills on behalf of our members and continue to monitor and provide updates on these measures. For questions, please contact Eli Faes at efaes@leadingageohio.org.