Skip to content
PoliticalRepoPoliticalRepo

United States · Bill · HR

H.R. 3797 (98th)

A bill to amend the Internal Revenue Code of 1954 to allow a credit against tax for expenses incurred in the care of elderly family members.

referredUnited States· United States Congress· EN

Introduced

4 August 1983

Last action

4 August 1983 · Introduced

Status

Referred to House Committee on Ways and Means.

Sponsors

Rep. Conte, Silvio O. [R-MA-1], Rep. Dymally, Mervyn M. [D-CA-31], Rep. Ratchford, William R. [D-CT-5], Rep. Frank, Barney [D-MA-4], Rep. Mitchell, Parren J. [D-MD-7], Rep. McKernan, John R., Jr. [R-ME-1], Sen. Akaka, Daniel K. [D-HI], Rep. Richardson, Bill [D-NM-3], Rep. Smith, Lawrence [D-FL-16], Rep. Mollohan, Alan B. [D-WV-1], Rep. McNulty, James F., Jr. [D-AZ-5], Rep. Lagomarsino, Robert J. [R-CA-19], Rep. Duncan, John J. [R-TN-2], Del. Won Pat, Antonio B. [D-GU-At Large], Rep. Bedell, Berkley W. [D-IA-6], Rep. Smith, Christopher H. [R-NJ-4], Rep. Chappell, Bill, Jr. [D-FL-4], Rep. Lloyd, Marilyn [D-TN-3], Rep. Davis, Robert W. [R-MI-11], Sen. DeWine, Mike [R-OH], Rep. Biaggi, Mario [D-NY-19], Rep. Martinez, Matthew G. [D-CA-31], Rep. Minish, Joseph G. [D-NJ-11], Rep. Hopkins, Larry J. [R-KY-6], Rep. Dicks, Norman D. [D-WA-6], Rep. Pashayan, Charles, Jr. [R-CA-17], Rep. McGrath, Raymond J. [R-NY-5], Rep. Quillen, James H. (Jimmy) [R-TN-1], Rep. Forsythe, Edwin B. [R-NJ-6], Rep. Barnes, Michael D. [D-MD-8], Rep. Studds, Gerry E. [D-MA-10], Rep. Collins, Cardiss [D-IL-7], Sen. Reid, Harry [D-NV], Rep. Sikorski, Gerry E. [D-MN-6], Rep. Hertel, Dennis M. [D-MI-14], Rep. Fazio, Vic [D-CA-3], Rep. Fish, Hamilton, Jr. [R-NY-19], Rep. Yatron, Gus [D-PA-6], Sen. Simon, Paul [D-IL], Rep. McEwen, Bob [R-OH-6], Rep. Horton, Frank J. [R-NY-29], Rep. Clinger, William F., Jr. [R-PA-5], Rep. Hughes, William J. [D-NJ-2], Rep. Ford, Harold E. [D-TN-9], Rep. Siljander, Mark D. [R-MI-4], Rep. Roybal, Edward R. [D-CA-25]

Subjects

Taxation

Source updated

7 February 2024

Taxation

Official sourceView documentsShare

Summary

Amends the Internal Revenue Code to allow a refundable income tax credit for expenses incurred in the care of elderly family members. Sets such credit at 30 percent of the expenses incurred for taxpayers with incomes of $25,000 or less. Reduces the rate of such credit, but not below 20 percent, by one percent for each $2,000 of taxpayer income in excess of $25,000. Limits such credit to taxpayers with an adjusted gross income of less than $75,000. Imposes a maximum $7,000 limit on the amount of elderly care expenses that can be taken into account. Defines "qualified family member" as any individual who: (1) is related to the taxpayer by blood or marriage; (2) is at least 70 years of age (or diagnosed with senile dementia); and (3) has a family income of $15,000 or less. Defines "qualified elderly care expenses" as payments for: (1) home health agency services; (2) homemaker services; (3) adult day care; (4) respite care; or (5) certain health care equipment and supplies.

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

Timeline

  1. 4 August 1983

    Introduced

    Referred to House Committee on Ways and Means.

    Source: IntroReferral

  2. 4 August 1983

    Introduced

    Introduced in House

    Source: IntroReferral

  3. 4 August 1983

    Introduced

    Introduced in House

    Source: IntroReferral

Votes

No vote records are attached yet.

Versions

No version snapshots stored. Document URLs remain at the source.

Documents

1 official file

Leesvertaling

Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.

Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.

Sponsors

Related records

No cross-record relationships stored yet.

Sources

PoliticalRepo is an index and interpretation layer, not the authoritative legal source.