11/13/2025

Ohio Lawmakers Consider Tax Credit for Family Caregivers

LeadingAge Ohio has signed onto a coalition letter in support of House Bill 279 and Senate Bill 205, legislation for a Family Caregiver Tax Credit, because of the meaningful relief it would bring to families while strengthening Ohio’s care continuum. 

House Bill 279, sponsored by Representative Adam Mathews (R-Lebanon), and its companion measure, Senate Bill 205, sponsored by Senator Michele Reynolds (R-Canal Winchester), would authorize a nonrefundable tax credit of up to $2,000 for eligible caregiving expenses. The legislation is intended to help families manage the out-of-pocket costs associated with caring for older or dependent loved ones at home.

Under the Senate proposal, caregivers could claim 30 percent of qualifying expenses, up to the $2,000 annual maximum, for items such as mobility or safety modifications to a home or vehicle, assistive technology to support daily activities, respite or adult day care, and costs for hiring direct-care workers. Transportation, legal, and financial services necessary for caregiving would also qualify. The credit would apply to care recipients age 49 or older who have a documented need for assistance with at least two activities of daily living, certified by a licensed health care provider. Ohio lawmakers are advancing both proposals.

To qualify, taxpayers must have incurred at least $1,000 in caregiving expenses during the tax year and meet income thresholds based on filing status. Any unused portion of the credit could be carried forward indefinitely.

LeadingAge Ohio anticipates testifying in support of the bills before the year’s end. Any questions may be directed to Eli Faes at efaes@leadingageohio.org.