West Virginia Bill HB 4809 creates a 50% state income tax credit up to $2,000 for family caregivers starting in 2028

West Virginia House Bill 4809 establishes a 50% nonrefundable state income tax credit of up to $2,000 for family caregivers starting January 1, 2028. The credit applies to uncompensated out-of-pocket expenses incurred for home and vehicle modifications, medical equipment, and support services for adult relatives who need assistance with daily living activities.

Family caregivers in private homes can offset up to $2,000 in out-of-pocket expenses for caregiving equipment, home modifications, and professional support services starting with the 2028 tax year.