A bill to amend the Internal Revenue Code of 1954 to allow a deduction for the cost of medically necessary custodial care provided to elderly individuals.

referredUnited States· United States Congress· EN

Introduced

24 January 1985

Last action

—

Status

Referred to House Committee on Ways and Means.

Summary

Amends the Internal Revenue Code to allow a tax deduction for a certain amount of the cost of medically necessary custodial care provided to an elderly individual (aged 60 or older). Limits the amount of such deduction to $15,000 ($30,000 for joint returns), with annual cost-of-living adjustments.

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Documents

1 official file

Introduced in House
summary · EN · 24 January 1985
Open at official source

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Sources

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Official source: https://www.congress.gov/bill/99th-congress/house-bill/723
Open data entity: https://api.congress.gov/v3/bill/99/hr/723