OK
Oklahoma House Bill HB3371

Oklahoma 2022 Regular Session

Oklahoma House Bill HB3371 Compare Versions

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3-ENGR. H. B. NO. 3371 Page 1 1
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28-ENGROSSED HOUSE
29-BILL NO. 3371 By: West (Tammy), Talley,
30-Lawson, Goodwin, Munson and
31-Bashore of the House
29+HOUSE OF REPRESENTATIVES - FLOOR VERSION
30+
31+STATE OF OKLAHOMA
32+
33+2nd Session of the 58th Legislature (2022 )
34+
35+COMMITTEE SUBSTITUTE
36+FOR
37+HOUSE BILL NO. 3371 By: West (Tammy), Talley, and
38+Lawson of the House
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3340 and
3441
3542 Simpson of the Senate
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47+COMMITTEE SUBSTITUTE
4148
4249 [ revenue and taxation - Caring for Caregivers Act -
4350 tax credit - effective date ]
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4855 BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
4956 SECTION 1. NEW LAW A new section of law not to be
5057 codified in the Oklahoma Statutes reads as follows:
5158 This act shall be known and may be cited as the "Caring for
5259 Caregivers Act".
5360 SECTION 2. NEW LAW A new section of law to be codified
5461 in the Oklahoma Statutes as Section 2358.8 of Title 68, unless ther e
5562 is created a duplication in numbering, reads as follows:
5663 A. As used in this section:
5764 1. "Activities of daily living (ADL) " shall include:
58-a. ambulating, which is the extent of an individual 's
59-ability to move from one position to another and walk
60-independently,
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92+a. ambulating, which is the extent of an individual 's
93+ability to move from one position to another and walk
94+independently,
8795 b. feeding, which is the ability of an individual to feed
8896 oneself,
8997 c. dressing, which is the ability to select approp riate
9098 clothes and to put the clothes on without aid,
9199 d. personal hygiene, which is the ability to bathe and
92100 groom oneself and maintain dental hygiene and nail and
93101 hair care,
94102 e. continence, which is the ability to control bladder
95103 and bowel function, and
96104 f. toileting, which is the ability to get to and from the
97105 toilet without aid, using it appropriately, and
98106 cleaning oneself;
99107 2. "Eligible expenditure" shall include:
100108 a. the improvement or alteration to the family
101-caregiver's or eligible family member's primary
102-residence to permit the eligible family member to live
103-in the residence and to remain mobile, safe, and
104-independent,
109+caregiver's primary residence to permit the eligible
110+family member to remain mobile, safe , and independent,
105111 b. the family caregiver's purchase or lease of equipment ,
106112 including but not limited to durable medical
107113 equipment, that is necessary to assist an eligible
108114 family member in carrying out one or mor e activities
109115 of daily living (ADL), and
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136-c. other paid or incurred expenses by the family
137-caregiver that assist the family caregiver in
138-providing care to an eligible family member, such as
139-expenditures related to:
143+c. other paid or incurred expenses that assist the family
144+caregiver in providing care to an eligible family
145+member, such as expenditures related to:
140146 (1) hiring a home care aide,
141147 (2) respite care,
142148 (3) adult day care,
143149 (4) personal care attendants,
144150 (5) health care equipment, and
145151 (6) technology.
146152 The eligible expenditure must be directly related to assisting the
147153 family caregiver in providing ca re to an eligible family member.
148154 Eligible expenditure shall not include the car rying out of general
149155 household maintenance activities such as painting, plumbing,
150156 electrical repairs, or exterior maintenance ;
151157 3. "Eligible family member" shall mean an indivi dual who:
152158 a. is sixty-two (62) years of age or older,
153159 b. requires assistance wit h at least two activities of
154160 daily living (ADL) as certified by a licensed health
155161 care provider, as defined in paragraph 1 of Sect ion
156-3090.2 of Title 63 of the Oklahoma Statutes,
162+3090.2 of Title 63 of the Oklahoma Statute s, and
157163 c. qualifies as a dependent, spouse, parent , or other
158-relation by blood or marriage to the family caregiver ,
164+relation by blood or marriage to the family caregiver;
159165 and
166+4. "Family caregiver" shall mean an individual:
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186-d. lives in a private residential home and not in an
187-assisted living center, nu rsing facility, or
188-residential care home; and
189-4. "Family caregiver" shall mean an individual:
190194 a. providing care and support for a n eligible family
191195 member,
192196 b. who has a federal adjusted gross income of less than
193197 Fifty Thousand Dollars ( $50,000.00) for an individual
194198 and less than One Hundred Thousand Dollars
195199 ($100,000.00) for a couple filing jointly, and
196-c. who has personally incurred uncompensated expenses
197-directly related to the car e of an eligible family
198-member.
200+c. who has incurred uncompensated expenses directly
201+related to the care of an eligible family member.
199202 B. For taxable years beginning after December 31, 2022 , there
200203 shall be allowed a credit against the tax imposed pursuant to
201204 Section 2355 of Title 68 of the Oklahoma Statutes in the amount o f
202205 fifty percent (50%) for eligible expenditure s incurred by a family
203206 caregiver for the care and support of an eligible family member.
204207 C. The maximum allowable credit authorized by this section
205208 shall be Two Thousand Dollars ($2,000.00) unless the eligible family
206209 member is a veteran or has a diagnosis of dementia in which case the
207210 maximum allowable credit shall be Three Thousand Dollars
208211 ($3,000.00). If two or more family caregivers claim the tax credit
209212 authorized by this section for the same eligible family member, the
213+maximum allowable credit shall be allocated in equal amounts between
214+each of the family caregivers .
215+D. The credit authorized by this section may not be used to
216+reduce the tax liability of the taxpayer to less than zero (0). The
217+credit shall not be carried over.
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236-maximum allowable credit shall be allocated in equal amounts between
237-each of the family caregivers .
238-D. The credit authorized by this section may not be used to
239-reduce the tax liability of the taxpayer to less than zero (0). The
240-credit shall not be carried over.
241245 E. The total credits aut horized pursuant to this section for
242246 all taxpayers shall not exceed One Million Five Hundred Thousand
243247 Dollars ($1,500,000.00) annually. In the event the total tax
244248 credits authorized by this section exceed One Million Five Hundred
245249 Thousand Dollars ($1,500,000.00) annually in any calendar year, the
246250 Tax Commission shall permit any exces s over One Million Five Hundred
247251 Thousand Dollars ($1,500,000.00) annually, but shall factor such
248252 excess into the percentage adjust ment formula for subsequent years.
249253 The Tax Commission shall annually calculate and publish by the first
250254 day of the affected y ear a percentage by which the credits
251255 authorized by this section shall be reduced so the total amount of
252256 credits used to offset ta x does not exceed One Million Five Hundred
253257 Thousand Dollars ($1,500,000.00) annually per year. The formula to
254258 be used for the percentage adjustment shall be One Million Five
255259 Hundred Thousand Dollars ($1,500,000.00) annually divided by the
256260 credits claimed in the second preceding year.
257261 F. The Oklahoma Tax Commission shall promulgate rules necessary
258262 to implement and administer the credit authorized by this section.
259263 SECTION 3. This act shall become effective January 1, 2023.
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286-Passed the House of Representatives the 21st day of March, 2022.
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291- Presiding Officer of the House
292- of Representatives
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295-Passed the Senate the ___ day of __________, 2022.
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265+COMMITTEE REPORT BY: COMMITTEE ON APPROPRIATIONS AND BUDGET , dated
266+03/02/2022 - DO PASS, As Amended and Coauthored.