Senate reviews Kinship Care Tax Credit to help family caregivers
Summary
Sen. Reynolds presented sponsor testimony for Senate Bill 205, a nonrefundable income tax credit to cover qualifying kinship caregiving expenses; testimony cited new AARP data on the scale of family caregiving in Ohio, outlined eligible expenses and certification rules, and said an LSC fiscal note was being requested.
Senator Reynolds presented sponsor testimony on Senate Bill 205, which would create a nonrefundable income tax credit to help kinship caregivers cover caregiving‑related expenses.
Reynolds cited newly released AARP data indicating roughly 24% of adults in Ohio (about 2.2 million people) provide unpaid family caregiving, and said caregiving imposes hidden financial costs. The proposed credit would cover qualifying expenses such as mobility and safety home modifications, assistive technology, respite care, adult‑day care, home care aide wages, transportation costs, and necessary legal or financial services. Ordinary household maintenance (painting, general plumbing, exterior maintenance) would not be eligible.
To qualify, the care recipient must be age 49 or older and require assistance with at least two activities of daily living, certified by a licensed health‑care provider. Taxpayers must incur at least $1,000 in qualifying expenses in the tax year. The proposal sets AGI ceilings for eligibility (examples provided in testimony) and would allow unused credit amounts to be carried forward indefinitely. Reynolds said she had requested a Legislative Services Commission fiscal analysis; no fiscal estimate was available at the hearing.
Committee members asked whether an LSC fiscal note was available; Reynolds said one was being prepared. No committee action was taken.
