OH HB279

Creates a nonrefundable Ohio income tax credit equal to 30% of eligible caregiving expenses, capped at $2,000 per year for Ohio residents who provide care for qualifying family members

Eligible family members must be at least 50 years old, require assistance with at least two activities of daily living (such as bathing, dressing, or feeding) as certified by a licensed health care provider, and live in a private residence rather than a nursing facility

Qualifying expenses include home modifications for accessibility, vehicle alterations for transportation, medical equipment purchases, respite care, adult day care, hiring home care aides, and assistive technology

Income limits apply: modified adjusted gross income cannot exceed $94,000 for joint filers, $56,500 for married filing separately, or $69,000 for other taxpayers, with a minimum earned income requirement of $7,500

Unused credit amounts may be carried forward to future tax years, and multiple caregivers may claim the credit for the same family member as long as they do not claim the same expenses