Oklahoma 2023 Regular Session

Oklahoma Senate Bill SB577

Introduced
2/6/23  

Caption

Income tax credit; creating the Caring for Caregivers Act; authorizing tax credit for care and support expenditures; limiting annual credit. Effective date.

Impact

The enactment of SB577 will allow family caregivers to claim a tax credit amounting to 50% of their eligible expenditures, capped at $2,000 or $3,000 in specific cases such as veterans or individuals with dementia. This measure is designed to alleviate the financial burden on caregivers who often incur out-of-pocket costs. Additionally, there is an annual cap on the total credits authorized, thus ensuring that the program remains sustainable while still providing necessary support to families.

Summary

Senate Bill 577, known as the Caring for Caregivers Act, aims to provide financial relief to family caregivers in Oklahoma by establishing an income tax credit. This credit is applicable to eligible expenditures related to the care and support of family members who require assistance due to age or health conditions. Notably, the bill defines key terms such as 'activities of daily living' and outlines the criteria for who qualifies as a family caregiver, ensuring it addresses a significant need in the community.

Contention

While SB577 seeks to offer crucial support for caregivers, potential points of contention may arise surrounding the eligibility criteria and the allocation of funds. Some lawmakers may express concerns over the financial viability of the tax credits, especially with the established cap of $1.5 million in total credits per year. Critics might argue that this limit could restrict the number of caregivers able to benefit from the program, thereby questioning the overall effectiveness of the initiative in addressing the needs of a growing caregiver population.

Companion Bills

No companion bills found.

Previously Filed As

OK SB577

Income tax credit; creating the Caring for Caregivers Act; authorizing tax credit for care and support expenditures; limiting annual credit. Effective date.

OK HB1029

Revenue and taxation; creating the Caring for Caregivers Act; creating family caregiver tax credit; credit caps; authorizing Tax Commission to promulgate rules; effective date.

OK HB3371

Revenue and taxation; Caring for Caregivers Act; caregiver tax credit; effective date.

OK HB1368

Revenue and taxation; Caring for Caregivers Act; terms; tax credit; maximum allowable credit; annual credit caps; Oklahoma Tax Commission; rules; codification; effective date.

OK HB1368

Revenue and taxation; Caring for Caregivers Act; terms; tax credit; maximum allowable credit; annual credit caps; Oklahoma Tax Commission; rules; codification; effective date.

OK HB1076

To Create The Caring For Caregivers Act; And To Provide An Income Tax Credit For Expenses Incurred In Caring For Certain Family Members.

OK SB697

Creating Caregiver Tax Credit Act

OK HB1815

To Create An Income Tax Credit For Family Caregivers.

OK HB291

Income tax, state; creates a nonrefundable tax credit for family caregivers.

OK SB344

Income Tax - Caregiver Tax Credit

Similar Bills

No similar bills found.