OH HB454

Creates a refundable tax credit equal to 50% of eligible expenses incurred by caregivers, capped at $1,000 per taxable year.

Defines eligible caregivers as Ohio residents with modified adjusted gross income under $150,000 (joint filers) or $75,000 (single filers) who incur unreimbursed expenses caring for qualifying family members.

Covers eligible expenses including home modifications for mobility and safety, medical equipment purchases or leases, respite care, adult day care, home care aides, and assistive technology, but excludes general household maintenance.

Requires eligible family members to be at least 18 years old and possess documentation from a licensed health care provider certifying they need assistance with at least one activity of daily living.

Allows multiple caregivers to claim the credit for the same family member provided they do not claim the same eligible expenses twice, and applies the credit to taxable years beginning after January 1 following the bill's effective date.