A bill to amend the Internal Revenue Code of 1986 to allow a credit against income tax for expenses incurred in the care of certain elderly family members.

referredUnited States· United States Congress· EN

Introduced

21 January 1987

Last action

21 January 1987 · Introduced

Status

Referred to House Committee on Ways and Means.

Sponsors

Rep. Conte, Silvio O. [R-MA-1], Rep. Smith, Lawrence [D-FL-16], Rep. Solarz, Stephen J. [D-NY-13], Rep. Murphy, Austin J. [D-PA-20], Rep. Stokes, Louis [D-OH-11], Rep. Roe, Robert A. [D-NJ-8], Rep. Bentley, Helen Delich [R-MD-2], Rep. Kastenmeier, Robert W. [D-WI-2], Rep. Ray, Richard B. [D-GA-3], Rep. Mrazek, Robert J. [D-NY-3], Rep. Vucanovich, Barbara F. [R-NV-2], Rep. Fazio, Vic [D-CA-3], Rep. Wolf, Frank R. [R-VA-10], Rep. Atkins, Chester G. [D-MA-5], Rep. Applegate, Douglas [D-OH-18], Rep. Young, Don [R-AK-At Large], Rep. Stangeland, Arlan [R-MN-7], Rep. Savage, Gus [D-IL-2], Rep. Kanjorski, Paul E. [D-PA-11], Rep. Daniel, W. C. (Dan) [D-VA-5], Rep. Dwyer, Bernard J. [D-NJ-6], Rep. Hayes, Charles A. [D-IL-1], Rep. Marlenee, Ron [R-MT-2], Rep. Martinez, Matthew G. [D-CA-31], Rep. Scheuer, James H. [D-NY-8], Rep. Towns, Edolphus [D-NY-10], Rep. Hastert, J. Dennis [R-IL-14], Rep. Hertel, Dennis M. [D-MI-14], Rep. Dowdy, Wayne [D-MS-4], Rep. Biaggi, Mario [D-NY-19], Rep. Vander Jagt, Guy [R-MI-9], Rep. Mfume, Kweisi [D-MD-7], Rep. Garcia, Robert [D-NY-18], Rep. Byron, Beverly B. [D-MD-6], Del. Fauntroy, Walter E. [D-DC-At Large], Rep. Lehman, William [D-FL-17], Rep. Tallon, Robert M. (Robin) [D-SC-6], Rep. Wortley, George C. [R-NY-27], Rep. Ravenel, Arthur, Jr. [R-SC-1], Rep. Staggers, Harley O., Jr. [D-WV-2], Rep. Davis, Robert W. [R-MI-11], Rep. Hyde, Henry J. [R-IL-6], Rep. Collins, Cardiss [D-IL-7], Rep. Saxton, Jim [R-NJ-3], Rep. Horton, Frank J. [R-NY-29], Rep. Lagomarsino, Robert J. [R-CA-19], Rep. Rinaldo, Matthew J. [R-NJ-7], Rep. Lantos, Tom [D-CA-12]

Subjects

Taxation

Source updated

7 February 2024

Taxation

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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 $10,000 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, is diagnosed with senile dementia of the Alzheimer type, or is disabled; 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

21 January 1987
Introduced
Introduced in House
Source: IntroReferral
21 January 1987
Introduced
Referred to House Committee on Ways and Means.
Source: IntroReferral
21 January 1987
Introduced
Introduced in House
Source: IntroReferral

Votes

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Versions

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Documents

1 official file

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Introduced in House
summary · EN · 21 January 1987
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Related records

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Sources

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Official source: https://www.congress.gov/bill/100th-congress/house-bill/631
Open data entity: https://api.congress.gov/v3/bill/100/hr/631
us · 100-hr-631 · source updated 7 February 2024