Columbus — On June 18 the House Ways and Means Committee heard testimony on House Bill 279, which would create a nonrefundable state income tax credit for family caregiving expenses for adults who care for relatives with documented health needs.

Lede facts: The sponsors, Representative Matthews and Representative Williams, described HB 279 as a nonrefundable credit equal to 30% of eligible caregiving out-of-pocket expenses up to $2,000 a year; eligibility would require at least $1,000 in qualified expenses and specify adjusted gross income thresholds (a minimum AGI of $7,500 and upper thresholds that vary by filing status as stated in sponsor remarks).

Why this matters: Supporters said the credit would let more Ohioans keep older relatives at home, reduce Medicaid spending tied to nursing-home care and recognize the unpaid labor of family caregivers; critics said the nonrefundable design and income thresholds will limit who actually benefits and urged consideration of a refundable credit or broader eligibility.

Sponsor testimony and details
Representative Matthews described the credit and eligibility criteria and said the bill is intended to help parents, adult children and others cover mobility equipment, home modifications, respite care, adult day care and similar out-of-pocket costs. In sponsor remarks: "House Bill 279 supports family caregivers by creating a nonrefundable income tax credit equal to 30% of eligible caregiving expenses up to a maximum of $2,000 per year," Representative Matthews said.

Representative Williams said the bill would recognize unpaid care work statewide: "According to AARP, 1,460,000 Ohioans provide $21,000,000,000 worth of unpaid care to their family members and others in 2021 alone," Williams told the committee.

Questions and concerns from committee members
Several members expressed support for the bill’s intent but raised implementation concerns. Minority Leader Lita Russo said she had carried a similar bill as a refundable credit and warned that as written a nonrefundable $2,000 credit may provide little or no benefit to lower-income filers who have little tax liability: "As I read this, I'm looking at the income eligibility and thinking about the tax bracket for married individuals making less than $94,000 a year. They have almost 0 tax liability. And so a nonrefundable $2,000 tax credit means that most people will get nothing from this," she said.

Other members asked whether eligibility should track federal poverty guidelines, whether the $2,000 cap is sufficient to cover common costs (for example, a home-health nurse’s wages), and whether the age threshold (written as "above 49" in the draft) should be clarified to "50 and above." Representatives Daniels, Rogers, Seegrest and Paul raised concerns about scope, adequacy of the cap, and whether to make the credit refundable.

Sponsor response and next steps
Sponsors said they were open to amendments and committee discussion. Representative Matthews said targeting and the credit’s cost must fit the state budget and that the committee process is the appropriate place to refine income thresholds, eligibility and whether to change refundable status.

Ending: The committee designated the exchange as the first hearing on HB 279. No formal motion or vote on the bill was recorded that day; sponsors invited members to bring amendments during the committee process.