WV SB697

Creates a nonrefundable state income tax credit equal to 50% of eligible caregiving expenditures, with a maximum credit of $2,000 per year

Eligible expenditures include home modifications for safety and accessibility, vehicle alterations, durable medical equipment, hiring home care aides, respite care, adult day care, transportation, and assistive technology

Defines "family caregiver" as a West Virginia resident providing care (physical or financial support) to an eligible family member and personally incurring uncompensated expenses for that care

Eligible family members must be at least 18 years old, related to the caregiver by blood or marriage, living in a private residence (not a nursing facility), and require assistance with at least one activity of daily living as certified by a licensed health care provider

Takes effect January 1, 2027, with the Department of Revenue authorized to promulgate rules for implementation