{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-2357.801","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-2357.801","heading":"Family caregiver credit","body":"A. As used in this section:\n\n1. \"Activities of daily living (ADL)\" shall include:\n\na. ambulating, which is the extent of an individual's\n\nability to move from one position to another and walk\n\nindependently,\n\nb. feeding, which is the ability of an individual to feed\n\noneself,\n\nc. dressing, which is the ability to select appropriate\n\nclothes and to put the clothes on without aid,\n\nd. personal hygiene, which is the ability to bathe and\n\ngroom oneself and maintain dental hygiene and nail and\n\nhair care,\n\ne. continence, which is the ability to control bladder\n\nand bowel function, and\n\nf. toileting, which is the ability to get to and from the\n\ntoilet without aid, using it appropriately, and\n\ncleaning oneself;\n\n2. \"Eligible expenditure\" shall include:\n\na. the improvement or alteration to the family\n\ncaregiver's or eligible family member's primary\n\nresidence to permit the eligible family member to live\n\nin the residence and to remain mobile, safe, and\n\nindependent,\n\nb. the family caregiver's purchase or lease of equipment,\n\nincluding but not limited to durable medical\n\nequipment, that is necessary to assist an eligible\n\nfamily member in carrying out one or more activities\n\nof daily living (ADL), and\n\nc. other paid or incurred expenses by the family\n\ncaregiver that assist the family caregiver in\n\nproviding care to an eligible family member, such as\n\nexpenditures related to:\n\n(1) hiring a home care aide,\n\n(2) respite care,\n\n(3) adult day care,\n\n(4) personal care attendants,\n\n(5) health care equipment, and\n\n(6) technology.\n\nThe eligible expenditure must be directly related to assisting the\n\nfamily caregiver in providing care to an eligible family member.\n\nEligible expenditure shall not include the carrying out of general\n\nhousehold maintenance activities such as painting, plumbing,\n\nelectrical repairs, or exterior maintenance;\n\n3. \"Eligible family member\" shall mean an individual who:\n\na. is sixty-two (62) years of age or older,\n\nb. requires assistance with at least two activities of\n\ndaily living (ADL) as certified by a licensed health\n\ncare provider, as defined in paragraph 1 of Section\n\n3090.2 of Title 63 of the Oklahoma Statutes,\n\nc. qualifies as a dependent, spouse, parent, or other\n\nrelation by blood or marriage to the family caregiver,\n\nand\n\nd. lives in a private residential home and not in an\n\nassisted living center, nursing facility, or\n\nresidential care home; and\n\n4. \"Family caregiver\" shall mean an individual:\n\na. providing care and support for an eligible family\n\nmember,\n\nb. who has a federal adjusted gross income of less than\n\nFifty Thousand Dollars ($50,000.00) for an individual\n\nand less than One Hundred Thousand Dollars\n\n($100,000.00) for a couple filing jointly, and\n\nc. who has personally incurred uncompensated expenses\n\ndirectly related to the care of an eligible family\n\nmember.\n\nB. For taxable years beginning after December 31, 2023, there\n\nshall be allowed a credit against the tax imposed pursuant to\n\nSection 2355 of Title 68 of the Oklahoma Statutes in the amount of\n\nfifty percent (50%) for eligible expenditures incurred by a family\n\ncaregiver for the care and support of an eligible family member.\n\nC. The maximum allowable credit authorized by this section\n\nshall be Two Thousand Dollars ($2,000.00) unless the eligible family\n\nmember is a veteran or has a diagnosis of dementia in which case the\n\nmaximum allowable credit shall be Three Thousand Dollars\n\n($3,000.00). If two or more family caregivers claim the tax credit\n\nauthorized by this section for the same eligible family member, the\n\nmaximum allowable credit shall be allocated in equal amounts between\n\neach of the family caregivers.\n\nD. The credit authorized by this section may not be used to\n\nreduce the tax liability of the taxpayer to less than zero (0). The\n\ncredit shall not be carried over.\ndit\n\nauthorized by this section for the same eligible family member, the\n\nmaximum allowable credit shall be allocated in equal amounts between\n\neach of the family caregivers.\n\nD. The credit authorized by this section may not be used to\n\nreduce the tax liability of the taxpayer to less than zero (0). The\n\ncredit shall not be carried over.\n\nE. The total credits authorized pursuant to this section for\n\nall taxpayers shall not exceed One Million Five Hundred Thousand\n\nDollars ($1,500,000.00) annually. In the event the total tax\n\ncredits authorized by this section exceed One Million Five Hundred\n\nThousand Dollars ($1,500,000.00) annually in any calendar year, the\n\nOklahoma Tax Commission shall permit any excess over One Million\n\nFive Hundred Thousand Dollars ($1,500,000.00) annually, but shall\n\nfactor such excess into the percentage adjustment formula for\n\nsubsequent years. The Oklahoma Tax Commission shall annually\n\ncalculate and publish by the first day of the affected year a\n\npercentage by which the credits authorized by this section shall be\n\nreduced so the total amount of credits used to offset tax does not\n\nexceed One Million Five Hundred Thousand Dollars ($1,500,000.00)\n\nannually per year. The formula to be used for the percentage\n\nadjustment shall be One Million Five Hundred Thousand Dollars\n\n($1,500,000.00) annually divided by the credits claimed in the\n\nsecond preceding year.\n\nF. The Oklahoma Tax Commission shall promulgate rules necessary\n\nto implement and administer the credit authorized by this section.","path":["OK Code","Title 68"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os68.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"bd120f3a1004d44dd1b49dcf039dc554e31ca9de4d30a5e9ba88b02800752bd3","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-2357.8","next":"us-ok/okla.-stat.-tit.-68-68-2357.8a"},"notice":"GroundRules: Original legal text. Not legal advice."}