All Roll Calls
Yes: 397 • No: 5
OklahomaHB 4118Oklahoma 2026 Regular SessionHouseWALLET
Family caregiver credit; mileage; eligible expenditures; age requirement; eligible family member; effective date.
Sponsored By: Tammy West (Republican)
Became Law
Senate Committee
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Bill Overview
Analyzed Economic Effects
2 provisions identified: 1 benefits, 0 costs, 1 mixed.
More Oklahoma caregivers qualify for tax relief
Beginning November 1, 2026, Oklahoma removes the caregiver credit’s requirement that the family member be at least 62. Caregivers qualify with federal adjusted gross income below $75,000 individually or $150,000 for couples filing jointly. They must provide care and support and personally pay related expenses that are not reimbursed. The person receiving care must be their dependent, spouse, parent, or another relative by blood or marriage. That person must live in a private home—not an assisted living facility, nursing facility, or residential care home. A licensed health care provider must certify that they need help with at least two daily activities. These activities are walking, eating, dressing, personal hygiene, bladder or bowel control, and using the toilet.
Bigger caregiver credit with statewide limits
Beginning November 1, 2026, Oklahoma raises the general caregiver credit maximum from $2,000 to $3,000. The credit still equals 50% of eligible expenses; veterans and people with dementia no longer have a separate maximum. The credit language covers tax years beginning after December 31, 2023. Medical-appointment mileage now counts, using the IRS medical and dental mileage rate for that tax year. Eligible expenses also include care-related changes to either person’s primary home and buying or leasing equipment needed for daily activities. Home care aides, respite care, adult day care, personal care attendants, health equipment, and care technology also qualify. Ordinary home maintenance, such as painting, plumbing, electrical work, or exterior upkeep, does not qualify. Multiple caregivers claiming for the same person split the $3,000 maximum equally. The credit only reduces Oklahoma income tax owed; it provides no refund or carryover to another year. A $1.5 million annual statewide cap can reduce future credits. The Oklahoma Tax Commission allows claims above the cap, but reduces later credits using $1.5 million divided by claims from two years earlier. It publishes the reduction percentage by the first day of the affected year and must issue rules to administer the credit.
Sponsors & Cosponsors
Sponsor
Tammy West
Republican • House
Cosponsors
Arturo Alonso Sandoval
Democratic • House
Nick Archer
Republican • House
Steve Bashore
Republican • House
Brad Boles
Republican • House
Mark Chapman
Republican • House
Amanda Clinton
Democratic • House
Bill Coleman
Republican • Senate
Mickey Dollens
Democratic • House
Scott Fetgatter
Republican • House
Andy Fugate
Democratic • House
Emily Gise
Republican • House
Regina Goodwin
Democratic • Senate
Chuck Hall
Republican • Senate
Ellyn Hefner
Democratic • House
Carri Hicks
Democratic • Senate
Brian Hill
Republican • House
Josh West
Republican • House
Julia Kirt
Democratic • Senate
Mark Lawson
Republican • House
Ken Luttrell
Republican • House
Mark Mann
Democratic • Senate
Stan May
Republican • House
Annie Menz
Democratic • House
Nicole Miller
Republican • House
Anthony Moore
Republican • House
Cyndi Munson
Democratic • House
Nikki Nice
Democratic • Senate
Mike Osburn
Republican • House
Daniel Pae
Republican • House
John Pfeiffer
Republican • House
Ellen Pogemiller
Democratic • House
Melissa Provenzano
Democratic • House
Trish Ranson
Democratic • House
Eric Roberts
Republican • House
Suzanne Schreiber
Democratic • House
Brenda Stanley
Republican • Senate
Marilyn Stark
Republican • House
Tammy Townley
Republican • House
Waldron
Affiliation unavailable
Weaver
Affiliation unavailable
Max Wolfley
Republican • House
Roll Call Votes
House vote • 4/30/2026
FOURTH READING
Yes: 81 • No: 0 • Other: 1
Senate vote • 4/28/2026
THIRD READING
Yes: 44 • No: 1
Senate vote • 4/22/2026
Top_of_Page
Yes: 0 • No: 1
Senate vote • 4/22/2026
Committee vote: Appropriations
Yes: 20 • No: 1
House vote • 3/24/2026
THIRD READING
Yes: 94 • No: 1 • Other: 1
House vote • 3/24/2026
Top_of_Page
Yes: 94 • No: 1
House vote • 3/3/2026
DO PASS
Yes: 27 • No: 0
House vote • 3/3/2026
DO PASS
Yes: 27 • No: 0
House vote • 2/9/2026
DO PASS
Yes: 5 • No: 0
House vote • 2/9/2026
DO PASS
Yes: 5 • No: 0
Actions Timeline
Becomes law without Governor's signature 05/07/2026
5/7/2026HouseSent to Governor
4/30/2026HouseEnrolled measure signed, returned to House
4/30/2026SenateEnrolled, signed, to Senate
4/30/2026HouseReferred for enrollment
4/30/2026HouseFourth Reading, Measure passed: Ayes: 81 Nays: 0
4/30/2026HouseCoauthored by Senator(s) Nice
4/30/2026HouseSA's read, adopted
4/30/2026HouseSA's received
4/28/2026HouseEngrossed to House
4/28/2026SenateReferred for engrossment
4/28/2026SenateMeasure passed: Ayes: 44 Nays: 1
4/28/2026SenateTitle restored
4/28/2026SenateGeneral Order, Amended
4/28/2026SenateCoauthored by Senator Kirt
4/28/2026SenatePlaced on General Order
4/27/2026SenateReported Do Pass Appropriations committee; CR filed
4/22/2026SenateCoauthored by Senator Goodwin
4/22/2026SenateCoauthored by Senator Stanley
4/22/2026SenateCoauthored by Representative Wolfley
4/21/2026SenateCoauthored by Senator Hicks
4/21/2026SenateReferred to Appropriations
4/20/2026SenateWithdrawn from Appropriations committee
4/20/2026SenateWithdrawn from Revenue and Taxation committee
4/20/2026SenateCoauthored by Senator Coleman
4/16/2026Senate
Bill Text
Enrolled (final version)
4/30/2026
Amended And Engrossed
4/29/2026
Floor (Senate)
4/23/2026
Senate Committee Report
4/22/2026
Engrossed
3/25/2026
Floor (House)
3/9/2026
House Committee Report
3/5/2026
House Committee Substitute
3/5/2026
House Committee Report
2/10/2026
Introduced
1/15/2026
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