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![Official portrait of Rep. Bentley, Helen Delich [R-MD-2]](https://www.congress.gov/img/member/b000392_200.jpg)
United States · Official source
2,987 records where Rep. Bentley, Helen Delich [R-MD-2] is listed as a sponsor, author, or other actor. Search with topics and years
United States · United States Congress · 16 June 1987
Designates July 1, 1987, as National Centenarians Day.
United States · United States Congress · 11 June 1987
Extended Unemployment Insurance Reform Act of 1987 - Title I: Improved Program of Extended Unemployment Compensation - Amends the Federal-State Extended Unemployment Compensation Act of 1970 to limit the amount of extended compensation payable to an individual to the amount established in an individual's extended compensation account. Increases the limit on the amount established in such account. Sets forth the formula for determining the new limit. Limits an individual's eligibility period for extended compensation to the number of weeks equal to the applicable limit for an individual's compensation account. Requires the amount and duration of extended compensation payable under the interstate benefit payment plan to be the same as if the individual were filing the claim in the State establishing the individual's extended compensation account. Requires that each unemployment benefit duration period shall be a three-month period beginning on the first Sunday of January of each year and the first Sunday of every third month thereafter. Sets forth formulas, based upon each State's insured unemployment rate, for determining whether a benefit duration period shall be an eight-percent, seven-percent, six-percent, five-percent, or four-percent period. Requires that a benefit duration period shall be a "low-unemployment period" if the State's adjusted insured unemployment rate for the first week of such benefit duration period and the immediately preceding 12 weeks was less than four percent. Sets forth an alternative method of determining a benefit duration period based upon the total rate of unemployment. Requires that each State be paid an amount equal to the applicable percentage of the sum of the sharable extended compensation and the sharable regular compensation paid to individuals under State law. Sets forth the applicable percentage for eight-percent, seven-percent, six-percent, five-percent, and four-percent periods. Defines sharable regular compensation. Amends title IX (Employment Security) of the Social Security Act to authorize appropriations into the extended unemployment compensation account. Sets forth transition provisions. Title II: Demonstration Projects - Directs the Secretary of Labor (Secretary) to enter into a demonstration program agreement with at least five States whereby extended unemployment compensation would be available for certain substate areas with specified levels of unemployment. Directs the Secretary to enter into a demonstration program agreement with at least five States for promotion of training programs for unemployment compensation recipients. Directs the Secretary to provide model criteria, technical assistance, and specified information for such State training programs. Directs State Governors to designate State agencies to approve training programs and participants. Directs the Secretary to: (1) collect data on an annual basis for the purpose of evaluating such a demonstration program; and (2) transmit the first evaluation of such program to the Congress by October 1, 1989. Provides, under the Social Security Act, for interest credits to a State's account in the Unemployment Trust Fund on the basis of State payments of unemployment compensation to individuals in approved training. Sets forth State reporting requirements. Requires the Secretary to report annually on the implementation of such training program provisions and on State regulations and procedures to comply with specified Internal Revenue Code provisions relating to unemployment compensation. Provides that the training program provisions under this title shall not be taken into consideration in determining whether there has been a net decrease in the solvency of any State unemployment compensation system. Title III: Self-Employment - Self-Employment Opportunity Act of 1987 - Provides for a demonstration program in which at least five, but not more than ten, States would be permitted to provide unemployment compensation to individuals for the purpose of funding self-employment. Sets forth factors that the Secretary must consider in selecting States for such program. Requires program agreements to provide that: (1) each eligible individual, for a three-year benefit period, shall be entitled to receive adjustment assistance in the form of self-employment allowances; and (2) such individual shall not be eligible to receive extended or other additional compensation with respect to such benefit year or regular compensation if the State makes payment in lieu of regular compensation. Makes eligible with respect to any benefit year, for purposes of this title, any individual who: (1) is eligible to receive regular compensation under the State law during such benefit year; (2) submits an application to the State agency for a self-employment allowance under this title; and (3) meets applicable State requirements. Limits the number of individuals who may be considered as eligible during a given year. Provides that the aggregate amount of a self-employment allowance for any individual for any benefit year shall be equal to the maximum amount of regular, extended, or other additional compensation which would be payable to such individual for such benefit year. Permits eligible individuals to file applications for self-help allowances with State agencies responsible for administering agreements under this title. Requires a State to pay a self-help allowance on a weekly basis or in a lump sum under specified limited circumstances. Prohibits a State from offering self-employment allowances unless it is implementing a program that is approved by the Secretary and designed to select and assist individuals for self-employment, monitor such employment, and provide for a complete evaluation of the use of such allowances. Provides that State and Federal requirements relating to availability for work, active search for work, or refusal to accept suitable work shall not apply to an individual receiving a self-employment allowance under this title as long as such individual is self-employed. Provides for payments to States of amounts equal to the Federal share of each payment (other than administrative expenses) made by the State agency on account of self-employment allowances provided under this title. Permits States to make payments (exclusive of administrative expenses) from State unemployment funds for adjustment assistance provided under this title. Directs the Secretary to submit to the Congress: (1) within two and one-half years after enactment of this Act, an interim report on the effectiveness of such demonstration program; and (2) a final report on such program at a specified later time. Sets forth provisions relating to fraud and overpayments. Excludes activities taken by a State pursuant to an agreement under this Act from being taken into consideration in determining whether there has been a net decrease in the solvency of the State unemployment compensation program. Title IV: Assessment - Authorizes appropriations from the Federal Unemployment Account for allotment to the States, in addition to funds annually allotted for the operation of State employment service agencies, for: (1) assessment, testing, and counseling services to identify the skills and aptitudes of unemployed persons unlikely to return to their former occupations, and to determine alternative occupations or training opportunities for which they may qualify; and (2) instruction in job search techniques. Identifies the procedures according to which such funds shall be allotted. Directs the States, in providing services under this title, to give priority to those most in need of assistance, including: (1) dislocated workers; (2) individuals who have been without jobs for at least 15 weeks and who want and are available for work; and (3) economically disadvantaged adults and youth. Title V: FUTA Reduction of Credit - Amends the Federal Unemployment Tax Act to lessen by 0.1 percent for taxable year 1987 the already applicable reduction in tax credits to an employer in a State when: (1) for each of the three preceding tax years the State had a balance of outstanding advances made to its unemployment account under title XII of the Social Security Act (account); and (2) for that same period, cumulative employer contributions to the account exceeded the amount paid out as unemployment benefits. Adds a 0.3 percent reduction to the tax credit reduction for tax year 1988 when: (1) the State meets the criteria established for the 1987 additional reduction; (2) the amount of employer contributions to the account for tax year 1987 exceeded the amount of unemployment benefits paid out of it; and (3) the Secretary of Labor makes certain determinations concerning the tax effort and solvency of the State's unemployment compensation system. Sets forth a special formula to be used for determining the reduction in total credits with respect to taxpayers in States upon the determination that the otherwise applicable reduction would result in the payment of additional taxes by such taxpayers in an amount exceeding the balance of the outstanding advances made to the account.
United States · United States Congress · 11 June 1987
Medicare HMO/CMP Quality Improvement Act of 1987 - Amends title XVIII (Medicare) of the Social Security Act to subject an individual who has an agreement with a health maintenance organization (HMO) or competitive medical plan (CMP) to furnish services to HMO or CMP enrollees to a civil monetary penalty and suspension from the Medicare program for knowingly charging such enrollees for amounts for which the HMO or CMP is liable. Directs the Secretary of Health and Human Services to cooperate with State officials in monitoring and enforcing compliance with HMO and CMP requirements. Sets forth requirements concerning the fiscal management of, and quality of health care provided by, certain network affiliates through which HMO or CMP services and furnished. Requires a study into the utilization and quality of HMO and CMP services provided to Medicare beneficiaries.
United States · United States Congress · 11 June 1987
Amends the Internal Revenue Code to provide that the income tax exclusion from gross income for qualified scholarships shall include scholarships or fellowship grants received for travel, research, and living expenses.
United States · United States Congress · 11 June 1987
Designates the month of August 1987 as National Child Support Enforcement Month.
United States · United States Congress · 11 June 1987
Designates the two week period of July 13 through July 26, 1987, as United States Olympic Festival-1987 Celebration. Designates July 17, 1987, as United States Olympic Festival-1987 Day.
United States · United States Congress · 11 June 1987
Declares that the Government of the Soviet Union should grant permission for Doctor Semyon Gluzman and his family to emigrate to Israel.
United States · United States Congress · 11 June 1987
Designates the week beginning September 4, 1988, as National Bowling Week.
United States · United States Congress · 11 June 1987
Declares that the United States should enter into negotiations with countries which participate in a common defense alliance with the United States, particularly members of the North Atlantic Treaty Organization (NATO) and Japan, for the purpose of a more equitable apportionment of the burden of financial support for the alliance.
United States · United States Congress · 10 June 1987
Amends the Internal Revenue Code to extend through 1992 the period during which qualified mortgage bonds may be issued. (Under current law, authority to issue these bonds expires as of 1989.)
United States · United States Congress · 10 June 1987
Repeals specified provisions of the Tax Reform Act of 1986 that restrict the types of scholarships and fellowship grants that may be excluded from gross income for income tax purposes. States that the Internal Revenue Code of 1986 (IRC) shall be applied and administered as if such provisions had not been enacted. Amends the IRC to allow an income tax deduction for interest on a qualified educational loan incurred to pay the educational expenses of the taxpayer, spouse, or dependent. Eliminates the current requirement that such indebtedness be secured by an interest in real property.
United States · United States Congress · 10 June 1987
National Trails System Improvements Act of 1987 - Amends the National Trails System Act to retain to the United States interests in abandoned railroad rights-of-way. Directs the Secretary of the Interior to manage such lands unless they can be incorporated into a conservation system unit or a national forest. Authorizes the Secretary to transfer such lands under the Secretary's management to qualified entities for public recreational purposes. Authorizes the Secretary to sell such lands which are not adjacent to public lands after offering the State or local governments an opportunity to purchase such lands. Requires sale proceeds to be deposited in the Trails Fund established in the Treasury to be used for trail maintenance and loans to State or local agencies or other organizations for the acquisition of new trails. Requires the Secretaries of the Interior and the Treasury to report annually to the appropriate congressional committees on such Fund. Authorizes appropriations for FY 1988 through 1992 for administration. Authorizes appropriations for the Fund for FY 1988 and 1989.
United States · United States Congress · 10 June 1987
Extends Interstate Commerce Commission jurisdiction to transportation provided: (1) within any municipality adjacent to the international border between the United States and Canada (or within any municipality contiguous to any such municipality); or (2) by a motor carrier owned, controlled, or domiciled in Canada, if such carrier operates within a zone which lies within the United States and includes land of the United States and Canada. Directs the Commission to employ specified personnel for assignment at border crossings between the United States and Canada for law enforcement duties regarding motor carriers engaged in commerce between the two countries. Authorizes appropriations.
United States · United States Congress · 10 June 1987
Amends the Motor Vehicle Information and Cost Savings Act to mandate that: (1) businesses engaged in passenger motor vehicle repair provide to the vehicle owner written identification regarding the manufacturer and cost of the parts proposed to be installed; and (2) provide upon request, a list of alternative manufacturers of such parts and their prices.
United States · United States Congress · 10 June 1987
Fire Fighter Protective Gear Liability Reform Act of 1987 - Creates a presumption of liability against manufacturers of fire fighting equipment or protective clothing which does not comply with certain Federal or State occupational health and safety standards, in cases where a firefighter has been injured or died as a result of using the manufacturer's equipment.
United States · United States Congress · 10 June 1987
Child Care Coordination and Information Act of 1987 - Directs the Department of Health and Human Services, Office of Human Development Services, Administration for Children, Youth, and Families to coordinate all federally funded child care services. Directs the Office to: (1) require all federally funded child care programs to provide a description of services provided, the number of children served, the length of the waiting list, and the cost of the services; (2) establish and maintain a clearinghouse for the receipt of information pertaining to child care and child care services; (3) conduct a comprehensive analysis of the need for and availability of child care services in the United States; and (4) submit to the Congress a report on such analysis before the end of the one-year period beginning on the date of the enactment of this Act, and at the end of each succeeding three-year period.
United States · United States Congress · 10 June 1987
Amends Internal Revenue Code provisions relating to whether a trust that is part of a defined contribution plan constitutes a qualified trust or annuity plan for tax-deferred compensation plan purposes. Requires such a trust, in order to constitute a qualified trust, to: (1) permit employees to make rollover contributions to the plan; (2) prohibit, with certain exceptions (including nursing home and long-term care insurance expenses), retirement distributions to an employee before the employee attains age 59 1/2, unless the employee makes a direct transfer to another eligible retirement plan; (3) distribute amounts to a retiree based on post-retirement life expectancy; and (4) provide for the direct transfer of an employee's benefit to another eligible retirement plan upon the employee's separation from service. Applies these requirements, insofar as they relate to retirement distributions, to individual retirement accounts and individual retirement annuities. Permits an employer to provide salary reduction arrangements under a simplified employee pension plan (SEP) without regard to the number of employees (current law restricts such plans to employers having fewer than 25 employees). Requires an employer to offer such a salary reduction arrangement if any employee requests the employer to establish a SEP that permits an employee to elect to have the employer make payments: (1) as contributions to the SEP on behalf of the employee; or (2) to the employee directly in cash.
United States · United States Congress · 10 June 1987
Declares that the House of Representatives deplores the Soviet denial of religious liberty and other human rights in Lithuania and elsewhere. States that on the occasion of the 600th anniversary of Christianity in Lithuania the House of Representatives: (1) sends its greetings to the Lithuanian people; (2) supports those Lithuanians who are persecuted for attempting to exercise freedom of religion; (3) urges the President and other officials to speak out against violations of religious liberty everywhere and specifically in Lithuania; and (4) calls upon the Soviet Union to abide by the Universal Declaration of Human Rights, the International Covenants on Human Rights, and the Final Act of the Conference on Security and Cooperation in Europe, including the provisions on religious liberty.
United States · United States Congress · 9 June 1987
Voluntary Education Demonstration Program Act - Authorizes the Director of the Peace Corps to carry out a training and educational benefits demonstration program. Provides that eligible students must: (1) have completed two years of study at an institution of higher education; (2) agree to enter the Peace Corps for a period of two years; and (3) be selected pursuant to a competitive process. Describes the selection process, training, and educational benefits. Directs the Secretary to report to the Congress on an evaluation of such program. Authorizes appropriations for FY 1988 through 1993.
United States · United States Congress · 9 June 1987
Designates July 25, 1987, as Clean Water Day.
United States · United States Congress · 9 June 1987
Designates November 14, 1987, as National Philanthropy Day.
United States · United States Congress · 4 June 1987
Children's Home Video Protection Act of 1987 - Amends the Federal criminal code to provide criminal penalties for the sale, rental, or transfer of obscene videotapes to minors.
United States · United States Congress · 4 June 1987
Residential Mortgage Credit Fairness Act of 1987 - Amends the Truth in Lending Act to prohibit a creditor from: (1) imposing terms and conditions for a residential mortgage transaction which are less favorable to the consumer than the terms and conditions which were originally disclosed to the consumer; or (2) limiting the availability or effectiveness of such terms and conditions to a specified period. Allows an exception to such requirements if: (1) the disclosure contains a clear and conspicuous statement that such terms and conditions are subject to charge; or (2) any delay in consummating the transaction is due to an unreasonable delay caused by the consumer. Requires that any disclosure made in connection with a residential mortgage shall: (1) be mailed or delivered before the earlier of the date on which the credit is extended or three days after the creditor receives the consumer's application; and (2) include a statement of the rights and duties of the creditor and the consumer and any form to be used by the consumer to exercise the right to withdraw the application. Allows a consumer to withdraw a mortgage application without incurring any obligation to the creditor (other than certain reasonable fees) if the consumer provides the creditor written notice within three days after receiving the required disclosure statement from the creditor. Specifies that for purposes of such required disclosure statements the term "finance charge" shall include any fee imposed by the creditor for any such extension of credit. Increases the civil penalty for failure to make a required disclosure for a residential mortgage from a minimum of $100 and a maximum of $1,000 to a minimum of $1,000 and a maximum of $10,000.
United States · United States Congress · 4 June 1987
Designates May 9 through May 15, 1988, as National Stuttering Awareness Week.
United States · United States Congress · 4 June 1987
Amends rule XIII of the Rules of the House of Representatives to require each House committee that reports legislation requiring employers to provide new employee benefits to include in such report an analysis of the impact of the legislation on employers (especially small businesses), the economy (in terms of international competitiveness), and employees (in terms of lost jobs).
United States · United States Congress · 3 June 1987
Designates the week of November 1 through November 7, 1987, as National Watermen's Recognition Week.
United States · United States Congress · 3 June 1987
Prohibits the proposed enhancement or upgrade in the sensitivity of technology of, or the capacity of, Maverick missiles for Saudi Arabia, as described in the May 29, 1987, certification from the President to the Congress under the Arms Export Control Act.
United States · United States Congress · 3 June 1987
Designates the week beginning October 18, 1987, as Financial Independence Week. Urges all citizens to pursue financial independence through sound planning and management of their individual resources.
United States · United States Congress · 2 June 1987
Amends part A (General Provisions) of title XI of the Social Security Act to provide that information requested from the Secretary of Health and Human Services to assist a party in interest with respect to the administration of an employee benefit plan shall be provided at least once without charge.
United States · United States Congress · 2 June 1987
Prohibits, unless the Congress passes a law approving documentation, the Secretary of the department in which the Coast Guard is operating from issuing a certificate of documentation to a vessel if the vessel was previously registered under the laws of a foreign country and: (1) documentation is sought for the purpose of obtaining the protection of U.S. military forces; or (2) the vessel has been operated, within the 12 months preceding the request for documentation, or is intended to be operated in the Persian Gulf or in an area where commercial vessels have been attacked in such 12 months.
United States · United States Congress · 2 June 1987
Designates August 11, 1987, as National Neighborhood Crime Watch Day.
United States · United States Congress · 2 June 1987
Designates the period of June 1987 through May 1988 as Children's Bureau 75th Anniversary Year, recognizing the Children's work investigating, reporting on, and administering matters pertaining to the welfare of children and child life.
United States · United States Congress · 28 May 1987
Airline Safety and Service Improvement Act - Amends the Federal Aviation Act of 1958 to repeal the Civil Aeronautics Board termination provisions (thus reestablishing such Board). Declares that the Board is established as an agency of the United States, and sets forth its membership. Declares that the provisions regarding the general powers of the Board shall have the same effect as on December 31, 1984. Provides that certain Board functions which had been transferred to other agencies are hereby transferred back to the Board. Sets forth provisions for the economic regulation of air carriers by the Board. Prescribes the factors which the Board and the Federal Aviation Administrator shall consider as being in the public interest.
United States · United States Congress · 28 May 1987
Authorizes the President, on behalf of the Congress, to present a gold medal to Roy Acuff in recognition of his accomplishments in country music. Authorizes appropriations. Authorizes the Secretary of the Treasury to provide for the sale of bronze duplicates of the medal.
United States · United States Congress · 28 May 1987
Solid Waste Ocean Transportation Act of 1987 - Requires the use of U.S.- flag vessels when solid waste is transported by water between the United States and a foreign country. Establishes civil penalties for violations.
United States · United States Congress · 28 May 1987
Expresses the sense of the Congress that the President and the Secretary of Commerce should: (1) commence negotiations with the Government of Japan to remove Japanese restrictions preventing U.S. construction firms from competitively bidding on public construction projects in Japan; and (2) if such negotiations are unsuccessful, consider imposing restrictions on bidding by Japanese firms on public construction projects in the United States.
United States · United States Congress · 21 May 1987
Anti-Terrorism Sanctions Act of 1987 - Provides certain sanctions against countries determined by the Department of State, under provisions of the Export Administration Act of 1979, as countries that repeatedly provide support for international terrorism. Specifies such sanctions as: (1) the termination, withdrawal, or suspension of any portion of any trade agreement or treaty that relates to the provision of nondiscriminatory (most-favored-nation) trade treatment to such country; (2) the denial of nondiscriminatory (most-favored-nation) trade treatment by the United States; (3) the nonapplication of the Generalized System of Preferences with respect to the products of such country; (4) the nonapplication of the provisions of the Caribbean Basin Economic Recovery Act with respect to the products of such country; and (5) the nonapplication of the provisions of the International Travel and Tourism Act of 1961 instructing the Secretary of Commerce to consult with other nations regarding international travel and tourism. Authorizes the President to waive any or all of such sanctions with respect to any foreign country if the President determines that such a waiver would be in the best interests of the United States.
United States · United States Congress · 21 May 1987
Airline Passenger Protection Act of 1987 - Amends the Federal Aviation Act of 1958 to mandate that air carriers engaged in air transportation of persons provide transportation to passengers and employees of bankrupt air carriers. Directs the Secretary of Transportation to pay out of the Air Carrier Ticket Account (established by this Act) transportation expenses incurred by: (1) ticket holders of bankrupt air carriers; and (2) air carriers providing transportation to such ticket holders. Confers rights of subrogation for payment upon: (1) an air carrier providing the service mandated under this Act; and (2) the Secretary, Amends the Internal Revenue Code to establish in the Airport and Airway Trust Fund the Air Carrier Ticket Account. Directs the Secretary of the Treasury to transfer specified amounts into such Account.
United States · United States Congress · 21 May 1987
Designates May 25, 1987, as National Day of Mourning for the victims of the U.S.S. Stark, in honor of the crew of the Navy frigate struck by Iraqi missiles in the Persian Gulf.
United States · United States Congress · 21 May 1987
Expresses the sense of the Congress that: (1) the English language is the official language of the United States; and (2) no language other than the English language is recognized as the official language of the United States.
United States · United States Congress · 20 May 1987
Amends title XVIII (Medicare) of the Social Security Act to cover an annual Papanicolaou test for the diagnosis of uterine cancer and an annual radiological mammogram for the diagnosis of breast cancer.
United States · United States Congress · 20 May 1987
Federal Employees Leave Act of 1987 - Directs the Office of Personnel Management to establish a program under which the annual leave of a Federal employee may be transferred to the annual leave of any other Federal employee if such other employee requires additional leave because of a personal emergency. Describes the requirements for receiving and using transferred leave and for donating annual leave. Requires agencies to establish procedures to ensure that a leave recipient is not permitted to use or receive transferred leave after the personal emergency ceases to exist. Provides for restoring unused transferred leave to leave donors on a prorated basis. Prohibits an employee from being coerced into donating, receiving, or using annual leave under the voluntary leave transfer program. Makes postal employees eligible to participate in such program. Authorizes the exclusion from such program of employees working under negotiated contracts and agencies for which such program would cause substantial disruption. Requires such program to terminate five years after its commencement. Requires the Office of Personnel Management to report to the President and the Congress on the program not later than six months before its termination. Authorizes the Office to establish general guidelines for agencies to conduct experimental programs to determine the desirability and feasibility of providing additional leave as a means of recognizing outstanding performance or other achievements by Federal employees. Terminates such experimental programs five years after the date of enactment of this Act. Requires the Office to report to the President and the Congress on such programs not later than six months after their termination.
United States · United States Congress · 20 May 1987
Designates the week of October 11 through October 17, 1987, as National Job Skills Week.
United States · United States Congress · 20 May 1987
Designates the month of May 1988 as National Foster Care Month.
United States · United States Congress · 20 May 1987
Directs the Secretary of Agriculture to study and report on the effectiveness of current laws, regulations, and licensing standards for commercial breeders of dogs and puppies in protecting such animals raised for sale in retail pet stores from inhumane treatment.
United States · United States Congress · 20 May 1987
Expresses the sense of the Congress that the Japanese should: (1) lower their high tariffs and remove quotas on U.S. agricultural products; and (2) take such actions to avoid damage to the relations between the two countries.
United States · United States Congress · 19 May 1987
Declares that the Congress recognizes and supports efforts to develop the National Purple Heart Museum in Enfield, Connecticut, and encourages the people of the United States to participate in the development of such museum.
United States · United States Congress · 18 May 1987
Amends the Shipping Act of 1984 to revise provisions relating to: (1) independent actions on certain matters by members of a conference agreement; and (2) limitations by conferences or by two or more common carriers in the export foreign commerce of the United States on compensation to an ocean freight forwarder.
United States · United States Congress · 18 May 1987
Redesignates the legal public holiday of Memorial Day as May 30.
United States · United States Congress · 18 May 1987
Amends Internal Revenue Code provisions relating to the income tax credit for employment-related dependent care expenses to: (1) make the credit refundable; (2) increase the amount of the credit from 30 percent to 50 percent of the relevant expenses, reduced (but not below 20 percent) by one percent for each full $1,000 amount by which the taxpayer's adjusted gross income (AGI) exceeds $15,000, subject to an annual adjustment for inflation (the current reduction is one percent for each $2,000 in excess of $10,000 AGI with no provision for a cost of living adjustment); and (3) apply the credit to expenses for certain respite care of qualifying dependents of the taxpayer. Permits credit for up to $1,200 of respite care expenses ($2,400 in the case of more than one qualifying individual) incurred in the care of: (1) a dependent of the taxpayer who is at least 15 years old; or (2) a spouse or other dependent of the taxpayer who is physically or mentally incapable of self-care.