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WV HB4809
Bill
Status
Introduced
1/26/2026
Primary Sponsor
Joe Funkhouser
Click for details
AI Summary
- 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 accessibility, vehicle alterations, durable medical equipment, home care aides, respite care, adult day care, and assistive technology
- Eligible family members must be 18 or older, related to the caregiver by blood or marriage, living in a private residence (not a facility), and require assistance with at least one activity of daily living as certified by a licensed health care provider
- Only covers out-of-pocket expenses not reimbursed by another individual, organization, or government entity; excludes general household maintenance
- Takes effect January 1, 2028, with the Department of Revenue required to promulgate implementing rules
Legislative Description
Caregiver Tax Credit
Taxation
Last Action
To House Finance
1/26/2026
Committee Referrals
Finance1/26/2026
Full Bill Text
No bill text available