Oklahoma 2026 Regular Session

Oklahoma House Bill HB4118

Introduced
2/2/26  
Refer
2/3/26  
Refer
2/3/26  
Report Pass
3/5/26  
Engrossed
3/25/26  
Refer
4/1/26  
Refer
4/20/26  
Report Pass
4/22/26  
Enrolled
4/30/26  

Caption

Family caregiver credit; mileage; eligible expenditures; age requirement; eligible family member; effective date.

Impact

The intent of HB 4118 is to amend existing provisions regarding family caregiver credits, making it more accessible and impactful for lower-income individuals providing care at home. By removing age restrictions and including additional expenses, the bill allows more caregivers to benefit from the tax credit, therefore encouraging families to support their elderly relatives at home. The bill is expected to positively affect the financial situation of many Oklahomans who assume caregiving roles, particularly emphasizing the importance of their contribution to home health care.

Summary

House Bill 4118 introduces a tax credit for family caregivers, aiming to alleviate some of the financial burdens associated with providing care for eligible family members. The bill proposes a 50% credit on eligible expenditures related to caregiving, with a cap of $2,000 for general cases and $3,000 for caregivers of veterans or those diagnosed with dementia. Furthermore, it expands the definition of eligible expenditures to include mileage costs for transporting family members to medical appointments and eliminates the previous age requirement for the family member receiving care, thereby broadening who qualifies for the credit.

Sentiment

The sentiment around HB 4118 appears to be largely positive, especially from caregiver support groups and families who are directly impacted. Legislators supporting the bill argue that it addresses an important need in the community and recognizes the sacrifices made by family caregivers. Conversely, some concern may arise about the fiscal implications of the expanded tax credit, particularly regarding the annual cap on total credits and how it might affect state revenue. However, these reservations are outweighed by the perceived benefit to caregivers and their families.

Contention

Notable points of contention mainly relate to the funding of the program and the cap on total credits that can be claimed. The annual cap of $1.5 million might lead to potential underfunding, causing delays or limitations on credit availability as more caregivers seek to utilize it. Critics may argue that while the bill expands eligibility, it does not ensure sufficient funding for all applicants, raising questions about the sustainability of the proposed tax credits in future budget cycles. The concerns reflect a delicate balance between providing essential aid to caregivers and managing state financial resources.

Companion Bills

No companion bills found.

Previously Filed As

OK HCR1009

Concurrent Resolution; Credit for Caring Act for family caregivers.

OK HB2232

Higher education; Oklahoma Higher Learning Access Act; eligibility requirements; effective date.

OK SB56

Home care; directing Oklahoma Health Care Authority to establish certain family caregiver reimbursement program. Effective date. Emergency.

OK SB469

Oklahoma Emission Reduction Technology Rebate Program; modifying eligibility requirements. Effective date. Emergency.

OK SB157

State Board of Cosmetology and Barbering; requiring employment of certain position; establishing eligibility requirements. Effective date.

OK SB923

Revenue and taxation; expanding requirement for certain eligible qualifying projects placed in service after certain date. Effective date.

OK SB682

Oklahoma Parental Choice Tax Credit Act; modifying installment payment for certain eligible students. Effective date.

OK SB105

Lindsey Nicole Henry Scholarships for Students with Disabilities Program; removing prior public school enrollment requirement; modifying eligibility requirements. Effective date. Emergency.

OK SB146

Department of Public Safety Mental Wellness Division; expanding scope of eligibility. Effective date.

OK HB2753

Rural Jobs Act; cap on capital investment tax credits; participation; eligibility.

Similar Bills

No similar bills found.