Oklahoma 2023 Regular Session

Oklahoma House Bill HB1368 Compare Versions

Version 1 (Old)

Version 2 (New)

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3		-	ENGR. S. A. TO ENGR. H. B. NO. 1368 Page 1 1
	3	+	SENATE FLOOR VERSION - HB1368 SFLR Page 1
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28		-	ENGROSSED SENATE AMENDMENT
29		-	TO
	29	+	SENATE FLOOR VERSION
	30	+	April 12, 2023
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	32	+
30	33		ENGROSSED HOUSE
31	34		BILL NO. 1368 By: West (Tammy), Schreiber,
32	35		Blancett, Dollens, Boles,
33	36		Moore, Luttrell, Townley,
34	37		Osburn, Miller, Hasenbeck,
35		-	Davis, and Munson of the
	38	+	Davis, Munson, Baker,
	39	+	Ranson, Wolfley, and
	40	+	Alonso-Sandoval of the
36	41		House
37	42
38	43		and
39	44
40	45		Montgomery of the Senate
	46	+
	47	+
41	48
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43	50
44	51		[ revenue and taxation - Caring for Caregivers Act -
45	52		family caregiver tax credit - annual credit caps –
46	53		noncodification – codification - effective date ]
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48	55
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51		-	AUTHOR: Add the following House Coauthors: Baker, Ranson, Wolfley,
52		-	and Alonso-Sandoval
53	58
54		-	AMENDMENT NO. 1. Page 1, strike the enacting clause
	59	+	BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKL AHOMA:
	60	+	SECTION 1. NEW LAW A new section of law not to be
	61	+	codified in the Oklahoma Statutes reads as follows:
	62	+	This act shall be known and may be cited as the "Caring for
	63	+	Caregivers Act".
	64	+	SECTION 2. NEW LAW A n ew section of law to be codified
	65	+	in the Oklahoma Statutes as Section 2357.801 of Title 68, unless
	66	+	there is created a duplication in numbering, reads a s follows:
	67	+	A. As used in this section:
55	68
56		-
57		-	~~ENGR. S.~~ ~~A. TO ENGR. H. B. NO. 1368 Page 2~~ 1
	69	+	SENATE FLOOR VERSION - HB1368 SFLR Page 2
	70	+	(Bold face denotes Committee Amendments) 1
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82		-	Passed the Senate the 25th day of April, 2023.
	95	+	1. "Activities of daily living (ADL) " shall include:
	96	+	a. ambulating, which is the extent of an individual 's
	97	+	ability to move from one position to another and wal k
	98	+	independently,
	99	+	b. feeding, which is the ability of an individual to feed
	100	+	oneself,
	101	+	c. dressing, which is the ability to select approp riate
	102	+	clothes and to put the clothes on without aid,
	103	+	d. personal hygiene, which is the ability to bathe and
	104	+	groom oneself and maintain dental hygiene and nail and
	105	+	hair care,
	106	+	e. continence, which is the ability to control bladder
	107	+	and bowel function, and
	108	+	f. toileting, which is the ability to get to and from the
	109	+	toilet without aid, using it appropriately, and
	110	+	cleaning oneself;
	111	+	2. "Eligible expenditure" shall include:
	112	+	a. the improvement or alteration to the family
	113	+	caregiver's or eligible family member's primary
	114	+	residence to permit the eligible family member to live
	115	+	in the residence and to remain mobile, safe, and
	116	+	independent,
	117	+	b. the family caregiver's purchase or lease of equipment ,
	118	+	including but not limited to durable medical
83	119
84		-
85		-
86		-	Presiding Officer of the Senate
87		-
88		-
89		-	Passed the House of Representatives the ____ day of __________,
90		-	2023.
91		-
92		-
93		-
94		-	Presiding Officer of the House
95		-	of Representatives
96		-
97		-	ENGR. H. B. NO. 1368 Page 1 1
	120	+	SENATE FLOOR VERSION - HB1368 SFLR Page 3
	121	+	(Bold face denotes Committee Amendments) 1
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122		-	ENGROSSED HOUSE
123		-	BILL NO. 1368 By: West (Tammy), Schreiber,
124		-	Blancett, Dollens, Boles,
125		-	Moore, Luttrell, Townley,
126		-	Osburn, Miller, Hasenbeck,
127		-	Davis, and Munson of the
128		-	House
129		-
130		-	and
131		-
132		-	Montgomery of the Senate
133		-
134		-
135		-
136		-
137		-
138		-
139		-
140		-	[ revenue and taxation - Caring for Caregivers Act -
141		-	family caregiver tax credit - annual credit caps –
142		-	noncodification – codification - effective date ]
143		-
144		-
145		-
146		-
147		-	BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
148		-	SECTION 1. NEW LAW A new section of law not to be
149		-	codified in the Oklahoma Statutes reads as follows:
150		-	This act shall be known and may be cited as the "Caring for
151		-	Caregivers Act".
152		-	SECTION 2. NEW LAW A new section of law to be codified
153		-	in the Oklahoma Statutes as Section 2357.801 of Title 68, unless
154		-	there is created a duplication in numbering, reads a s follows:
155		-	A. As used in this section:
156		-	1. "Activities of daily living (ADL) " shall include:
157		-
158		-	ENGR. H. B. NO. 1368 Page 2 1
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183		-	a. ambulating, which is the extent of an individual 's
184		-	ability to move from one position to another and wal k
185		-	independently,
186		-	b. feeding, which is the ability of an individual to feed
187		-	oneself,
188		-	c. dressing, which is the ability to select approp riate
189		-	clothes and to put the clothes on without aid,
190		-	d. personal hygiene, which is the ability to bathe and
191		-	groom oneself and maintain dental hygiene and nail and
192		-	hair care,
193		-	e. continence, which is the ability to control bladder
194		-	and bowel function, and
195		-	f. toileting, which is the ability to get to and from the
196		-	toilet without aid, using it appropriately, and
197		-	cleaning oneself;
198		-	2. "Eligible expenditure" shall include:
199		-	a. the improvement or alteration to the family
200		-	caregiver's or eligible family member's primary
201		-	residence to permit the eligible family member to live
202		-	in the residence and to remain mobile, safe, and
203		-	independent,
204		-	b. the family caregiver's purchase or lease of equipment ,
205		-	including but not limited to durable medical
206	146		equipment, that is necessary to assist a n eligible
207		-
208		-	ENGR. H. B. NO. 1368 Page 3 1
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233	147		family member in carrying out one or more activities
234	148		of daily living (ADL), and
235	149		c. other paid or incurred expenses by the family
236	150		caregiver that assist the family caregiver in
237	151		providing care to an eligible family member, such as
238	152		expenditures related to:
239	153		(1) hiring a home care aide,
240	154		(2) respite care,
241	155		(3) adult day care,
242	156		(4) personal care attendants,
243	157		(5) health care equipment, and
244	158		(6) technology.
245	159		The eligible expendi ture must be directly related to assisting the
246	160		family caregiver in providing care to an eligible family me mber.
247	161		Eligible expenditure shall not include the car rying out of general
248	162		household maintenanc e activities such as painting, plumbing,
249	163		electrical repairs, or exterior maintenance;
250	164		3. "Eligible family member" shall mean an individual who:
251	165		a. is sixty-two (62) years of age or older,
252	166		b. requires assistance wit h at least two activities of
253	167		daily living (ADL) as certified by a licensed health
254	168		care provider, as defined in paragraph 1 of Section
255	169		3090.2 of Title 63 of the Oklahoma Statutes,
256	170
257		-	ENGR. H. B. NO. 1368 Page 4 1
	171	+	SENATE FLOOR VERSION - HB1368 SFLR Page 4
	172	+	(Bold face denotes Committee Amendments) 1
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282	197		c. qualifies as a depend ent, spouse, parent, or other
283	198		relation by blood or marriage to the family caregiver ,
284	199		and
285	200		d. lives in a private resid ential home and not in an
286	201		assisted living center, nursing facility, or
287	202		residential care home; and
288	203		4. "Family caregiver" shall mean an individual:
289	204		a. providing care and support for a n eligible family
290	205		member,
291	206		b. who has a federal adjusted gross income of le ss than
292	207		Fifty Thousand Dollars ( $50,000.00) for an individual
293	208		and less than One Hundred Thousand Dollars
294	209		($100,000.00) for a couple filing jointly, and
295	210		c. who has personally incurred uncompensated expenses
296	211		directly related to the car e of an eligible family
297	212		member.
298	213		B. For taxable years beginning after December 31, 2023, there
299	214		shall be allowed a credit against the tax impo sed pursuant to
300	215		Section 2355 of Title 68 of the Oklahoma Statutes in the amount o f
301	216		fifty percent (50%) for eligible expenditures incurred by a family
302	217		caregiver for the care and support of an eligible family member.
303	218		C. The maximum allowable credit authorized by this section
304	219		shall be Two Thousand Dollars ($2,000.00) unless the eligible family
305	220		member is a veteran or has a diagnosis of dementia in which case the
306	221
307		-	ENGR. H. B. NO. 1368 Page 5 1
	222	+	SENATE FLOOR VERSION - HB1368 SFLR Page 5
	223	+	(Bold face denotes Committee Amendments) 1
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332	248		maximum allowable credit shall be Three Thousand Dollars
333	249		($3,000.00). If two or more family caregi vers claim the tax credit
334	250		authorized by this section for the same eligible family member, the
335	251		maximum allowable credit shall be allocated in equal amounts between
336	252		each of the family caregivers.
337	253		D. The credit authorized by this section may not be used to
338	254		reduce the tax liability of the taxpayer to less than zero (0). The
339	255		credit shall not be carried over.
340	256		E. The total credits authorized pur suant to this section for
341	257		all taxpayers shall not exceed One Million Five Hundred Thousand
342	258		Dollars ($1,500,000.00) ann ually. In the event the total tax
343	259		credits authorized by this section exceed One Million Five Hundred
344	260		Thousand Dollars ($1,500,000.00) ann ually in any calendar year, the
345	261		Tax Commission shall permit any excess over One Million Five Hundred
346	262		Thousand Dollars ($1,500,000.00) annually, but shall factor such
347	263		excess into the percentage adjust ment formula for subsequent yea rs.
348	264		The Tax Commission sh all annually calculate and publish by the first
349	265		day of the affected year a percentage by which the credits
350	266		authorized by this section shall be reduced so the total amount of
351	267		credits used to offset ta x does not exceed One Million F ive Hundred
352	268		Thousand Dollars ($1,500,000.00) annually per ye ar. The formula to
353	269		be used for the percentage adjustment shall be One Million Five
354	270		Hundred Thousand Dollars ($1,500,000.00) annually divided by the
355	271		credits claimed in the second preceding year.
356	272
357		-	ENGR. H. B. NO. 1368 Page 6 1
	273	+	SENATE FLOOR VERSION - HB1368 SFLR Page 6
	274	+	(Bold face denotes Committee Amendments) 1
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382	299		F. The Oklahoma Tax Commission shall promulgate rules necess ary
383	300		to implement and administer the credit authorized by this section.
384	301		SECTION 3. This act shall become effective January 1, 202 4.
385		-	Passed the House of Representatives the 14th day of March, 2023.
386		-
387		-
388		-
389		-
390		-	Presiding Officer of the House
391		-	of Representatives
392		-
393		-
394		-
395		-	Passed the Senate the ___ day of __________, 2023.
396		-
397		-
398		-
399		-
400		-	Presiding Officer of the Senate
401		-
402		-
403		-
	302	+	COMMITTEE REPORT BY: COMMITTEE ON APPROPRIATIONS
	303	+	April 12, 2023 - DO PASS