Bill > HB4118

This bill expands the types of expenses that qualify for the family caregiver credit, a tax credit designed to help individuals who provide care for eligible family members. Specifically, it adds mileage driven to transport an eligible family member to and from medical appointments as an eligible expenditure, allowing caregivers to claim reimbursement at the IRS standard rate for medical mileage. The bill also removes the age requirement for an eligible family member, meaning a caregiver can claim the credit for a family member regardless of their age, as long as they require assistance with at least two activities of daily living (ADLs), such as bathing, dressing, or toileting, as certified by a healthcare provider. The bill will become effective on November 1, 2026.

Budget and Finance

http://www.oklegislature.gov/BillInfo.aspx?Bill=hb4118&Session=2600