Caregiver Tax Credit

HB 3345 establishes a 50% tax credit for West Virginia family caregivers providing uncompensated care to eligible relatives. The credit covers eligible out-of-pocket expenses directly related to daily living needs (like home modifications, medical equipment, hiring aides, or respite care), with a maximum annual credit of $2,000. It applies to caregivers supporting family members who are 18+ and require assistance with activities of daily living (e.g., bathing, feeding, mobility), as certified by a healthcare provider. The credit is nonrefundable and will take effect January 1, 2027.