WV SB766

Creates a nonrefundable state income tax credit equal to 50% of eligible caregiving expenses, with a maximum credit of $2,000 (or $3,000 if the care recipient is a veteran), effective for taxable years beginning January 1, 2028

Eligible family members must be 62 years or older, related to the caregiver by blood or marriage, living in a private residence (not assisted living or nursing facility), and require assistance with at least one activity of daily living as certified by a licensed health care provider

Eligible expenditures include home modifications for safety and mobility, durable medical equipment, home care aides, respite care, adult day care, and assistive technology—but exclude general home maintenance and expenses reimbursed by other sources

Total credits across all taxpayers are capped at $5 million annually, with the Department of Revenue required to publish percentage reductions if claims exceed this limit

Only one family caregiver per eligible family member may claim the credit per tax year, and unused credit amounts cannot be carried forward