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An Act
ENROLLED HOUSE
BILL NO. 4118 By: West (Tammy), Stark, Pae,
Chapman, Hefner, Moore,
Luttrell, Townley, Gise,
Bashore, Clinton, Pfeiffer,
Fetgatter, Provenzano,
Schreiber, Boles, Miller,
May, Hill, Lawson, Fugate,
Dollens, Ranson, Archer,
Pogemiller, Osburn,
Roberts, Waldron, West
(Josh), Munson, Alonso-
Sandoval, Menz, and Wolfley
of the House
and
Hall, Mann, Weaver,
Coleman, Hicks, Stanley,
Goodwin, Kirt, and Nice of
the Senate
An Act relating to the family caregiver credit;
amending Section 2, Chapter 20, 1st Extraordinary
Session, O.S.L. 2023 (68 O.S. Supp. 2025, Section
2357.801), which relates to the family caregiver
credit; adding mileage to eligible expenditures;
removing the age requirement for eligible family
member; modifying definition; increasing maximum
allowable credit; and providing an effective date.
SUBJECT: Family caregiver credit
BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
SECTION 1. AMENDATORY Section 2, Chapter 20, 1st
Extraordinary Session, O.S.L. 2023 (68 O.S. Supp. 2025, Section
2357.801), is amended to read as follows:
ENR. H. B. NO. 4118 Page 2
Section 2357.801. A. As used in this section:
1. "Activities of daily living (ADL)" shall include:
a. ambulating, which is the extent of an individual's
ability to move from one position to another and walk
independently,
b. feeding, which is the ability of an individual to feed
oneself,
c. dressing, which is the ability to select appropriate
clothes and to put the clothes on without aid,
d. personal hygiene, which is the ability to bathe and
groom oneself and maintain dental hygiene and nail and
hair care,
e. continence, which is the ability to control bladder
and bowel function, and
f. toileting, which is the ability to get to and from the
toilet without aid, using it appropriately, and
cleaning oneself;
2. "Eligible expenditure" shall include:
a. the improvement or alteration to the family
caregiver's or eligible family member's primary
residence to permit the eligible family member to live
in the residence and to remain mobile, safe, and
independent,
b. the family caregiver's purchase or lease of equipment,
including but not limited to durable medical
equipment, that is necessary to assist an eligible
family member in carrying out one or more activities
of daily living (ADL), and
c. other paid or incurred expenses by the family
caregiver that assist the family caregiver in
providing care to an eligible family member, such as
expenditures related to:
(1) hiring a home care aide,
ENR. H. B. NO. 4118 Page 3
(2) respite care,
(3) adult day care,
(4) personal care attendants,
(5) health care equipment, and
(6) technology.
The eligible expenditure must shall be directly related to assisting
the family caregiver in providing care to an eligible family member.
This includes any mileage for driving the eligible family member to
and from medical appointments. Calculate the estimated mileage at
the IRS standard rate for medical and dental expenses for the
applicable tax year. Eligible expenditure shall not include the
carrying out of general household maintenance activities such as
painting, plumbing, electrical repairs, or exterior maintenance;
3. "Eligible family member" shall mean an individual who:
a. is sixty-two (62) years of age or older,
b. requires assistance with at least two activities of
daily living (ADL) as certified by a licensed health
care provider, as defined in paragraph 1 of Section
3090.2 of Title 63 of the Oklahoma Statutes,
c.
b. qualifies as a dependent, spouse, parent, or other
relation by blood or marriage to the family caregiver,
and
d.
c. lives in a private residential home and not in an
assisted living center, nursing facility, or
residential care home; and
4. "Family caregiver" shall mean an individual:
a. providing care and support for an eligible family
member,
ENR. H. B. NO. 4118 Page 4
b. who has a federal adjusted gross income of less than
Fifty Thousand Dollars ($50,000.00) Seventy-five
Thousand Dollars ($75,000.00) for an individual and
less than One Hundred Thousand Dollars ($100,000.00)
One Hundred Fifty Thousand Dollars ($150,000.00) for a
couple filing jointly, and
c. who has personally incurred uncompensated expenses
directly related to the care of an eligible family
member.
B. For taxable years beginning after December 31, 2023, there
shall be allowed a credit against the tax imposed pursuant to
Section 2355 of Title 68 of the Oklahoma Statutes in the amount of
fifty percent (50%) for eligible expenditures incurred by a family
caregiver for the care and support of an eligible family member.
C. The maximum allowable credit authorized by this section
shall be Two Thousand Dollars ($2,000.00) unless the eligible family
member is a veteran or has a diagnosis of dementia in which case the
maximum allowable credit shall be Three Thousand Dollars
($3,000.00). If two or more family caregivers claim the tax credit
authorized by this section for the same eligible family member, the
maximum allowable credit shall be allocated in equal amounts between
each of the family caregivers.
D. The credit authorized by this section may shall not be used
to reduce the tax liability of the taxpayer to less than zero (0).
The credit shall not be carried over.
E. The total credits authorized pursuant to this section for
all taxpayers shall not exceed One Million Five Hundred Thousand
Dollars ($1,500,000.00) annually. In the event the total tax
credits authorized by this section exceed One Million Five Hundred
Thousand Dollars ($1,500,000.00) annually in any calendar year, the
Oklahoma Tax Commission shall permit any excess over One Million
Five Hundred Thousand Dollars ($1,500,000.00) annually, but shall
factor such excess into the percentage adjustment formula for
subsequent years. The Oklahoma Tax Commission shall annually
calculate and publish by the first day of the affected year a
percentage by which the credits authorized by this section shall be
reduced so the total amount of credits used to offset tax does not
exceed One Million Five Hundred Thousand Dollars ($1,500,000.00)
annually per year. The formula to be used for the percentage
ENR. H. B. NO. 4118 Page 5
adjustment shall be One Million Five Hundred Thousand Dollars
($1,500,000.00) annually divided by the credits claimed in the
second preceding year.
F. The Oklahoma Tax Commission shall promulgate rules necessary
to implement and administer the credit authorized by this section.
SECTION 2. This act shall become effective November 1, 2026.
ENR. H. B. NO. 4118 Page 6
Passed the House of Representatives the 30th day of April, 2026.
Presiding Officer of the House
of Representatives
Passed the Senate the 28th day of April, 2026.
Presiding Officer of the Senate
OFFICE OF THE GOVERNOR
Received by the Office of the Governor this ____________________
day of ___________________, 20_______, at _______ o'clock _______ M.
By: _________________________________
Approved by the Governor of the State of Oklahoma this _________
day of ___________________, 20_______, at _______ o'clock _______ M.
_________________________________
Governor of the State of Oklahoma
OFFICE OF THE SECRETARY OF STATE
Received by the Office of the Secretary of State this __________
day of ___________________, 20_______, at _______ o'clock _______ M.
By: _________________________________