Rep. Tammy West, R-Oklahoma City, is aiming to expand eligibility and qualifying expenses for a first-in-the-nation tax credit.

West's House Bill 4118 would eliminate the current age minimum for eligible family members. Currently, eligible family members must be at least 62 years old. Additionally, the bill would add mileage for medical appointments to the list of qualifying expenses.

"Unpaid family caregivers shoulder enormous responsibility, often at significant personal cost," West said. "This bill removes unnecessary barriers so more Oklahomans can access a tax credit that recognizes the real financial sacrifices caregivers make every day. By expanding eligibility and recognizing mileage for medical appointments, we’re making this tax credit reflect the realities families face."

The tax credit is capped at $2,000 per year for most participants, but individuals caring for veterans or those with a dementia-related diagnosis will receive up to $3,000. According to the AARP, family caregivers spend around $7,200 annually caring for a family member.

"By expanding this tax credit, lawmakers can offer meaningful relief for Oklahoma caregivers who spend thousands of dollars each year to care for loved ones," AARP Oklahoma State Director Sean Voskuhl said. "Broadening eligibility helps lighten the financial load so caregivers can focus on what matters most which is caring for their loved ones."

In 2023, the Legislature approved the Caring for Caregivers Tax Credit, designed to help offset some out-of-pocket expenses incurred by unpaid family caregivers. The credit took effect in 2024, and Oklahomans could begin claiming it on their 2025 tax returns. The Oklahoma Tax Commission reported over 100 returns claimed the credit during its first year.

HB4118 is eligible for consideration in the upcoming legislative session, which begins Feb. 2.