SB205

Authorize an income tax credit for family caregiving expenses

Introduced·5/20/25
Introduced Text

Ohio SB205 proposes an income tax credit for family caregiving expenses.

Ohio SB205 introduces a nonrefundable income tax credit for family caregiving expenses. Eligible family caregivers can claim a credit equal to 30% of their eligible expenses, up to a maximum of $2,000 per year. To qualify, caregivers must be at least 50 years old, provide care to a family member requiring assistance with at least two activities of daily living, and incur at least $1,000 in eligible expenses. Eligible expenses include home modifications, transportation, equipment, and other caregiving-related costs.

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  • Core Provisions
  • Implementation
  • Impact
  • Legal Framework
  • Critical Issues

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Where it stands

Current
Ways and Means Committee
Next
Committee decision

Sponsors

0
1
R
Democratic CaucusRepublican Caucus

Calendar

Oct 28, 2025

11:00 AM

Senate Ways and Means 1st Hearing, Sponsor

History

May 28, 2025

Senate

Referred to committee: Ways and Means

May 20, 2025

Senate

Introduced