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H.R. 2979 (100th)

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

21 July 1987 · Introduced

Status

Referred to House Committee on Ways and Means.

Sponsors

Sen. Snowe, Olympia J. [R-ME], Rep. Wolf, Frank R. [R-VA-10], Rep. Dornan, Robert K. [R-CA-46], Rep. Lewis, Thomas F. [R-FL-12], Rep. Biaggi, Mario [D-NY-19], Rep. Ray, Richard B. [D-GA-3], Rep. Miller, George [D-CA-11], Rep. LaFalce, John J. [D-NY-29], Rep. Frost, Martin [D-TX-24], Rep. Roe, Robert A. [D-NJ-8], Rep. Bentley, Helen Delich [R-MD-2], Rep. Boehlert, Sherwood [R-NY-24], Rep. Scheuer, James H. [D-NY-8], Rep. Young, Don [R-AK-At Large], Rep. Martin, Lynn M. [R-IL-16], Rep. Stangeland, Arlan [R-MN-7], Rep. Owens, Major R. [D-NY-11], Rep. Darden, George (Buddy) [D-GA-7], Rep. Kastenmeier, Robert W. [D-WI-2], Rep. Kolter, Joseph P. [D-PA-4], Rep. Wortley, George C. [R-NY-27], Rep. Gilman, Benjamin A. [R-NY-20], Rep. Conyers, John, Jr. [D-MI-13], Rep. Hatcher, Charles [D-GA-2], Rep. Kaptur, Marcy [D-OH-9], Rep. Collins, Cardiss [D-IL-7], Rep. Espy, Mike [D-MS-2], Rep. Lehman, William [D-FL-17], Rep. Lagomarsino, Robert J. [R-CA-19], Rep. Saiki, Patricia [R-HI-1], Rep. Upton, Fred [R-MI-6], Rep. Towns, Edolphus [D-NY-10], Rep. Schuette, Bill [R-MI-10], Rep. Traficant, James A., Jr. [D-OH-17], Rep. Smith, Denny [R-OR-5]

Subjects

Taxation

Source updated

7 February 2024

Taxation

Official sourceView documentsShare

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.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

  1. 21 July 1987

    Introduced

    Referred to House Committee on Ways and Means.

    Source: IntroReferral

  2. 21 July 1987

    Introduced

    Introduced in House

    Source: IntroReferral

  3. 21 July 1987

    Introduced

    Introduced in House

    Source: IntroReferral

Votes

No vote records are attached yet.

Versions

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Documents

1 official file

Leesvertaling

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Sponsors

Related records

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Sources

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