A bill to amend the Internal Revenue Code of 1986 to allow a deduction from gross income for home care and adult day and respite care expenses of individual taxpayers with respect to a dependent of the taxpayer who suffers from Alzheimer's disease or related organic brain disorders.

referredUnited States· United States Congress· EN

Introduced

21 July 1987

Last action

—

Status

Referred to House Committee on Ways and Means.

Summary

Amends the Internal Revenue Code to allow an individual an income tax deduction for qualified home health care, adult day care, and respite care expenses with respect to a dependent who: (1) resides with the taxpayer; (2) suffers from Alzheimer's disease or a related organic brain disorder; and (3) is physically or mentally incapable of self-care.

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Documents

1 official file

Introduced in House
summary · EN · 21 July 1987
Open at official source

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Sources

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Official source: https://www.congress.gov/bill/100th-congress/house-bill/2979
Open data entity: https://api.congress.gov/v3/bill/100/hr/2979