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 suffer from Alzheimer's disease or related organic brain disorder.

referredUnited States· United States Congress· EN

Introduced

6 February 1991

Last action

6 February 1991 · Introduced

Status

Referred to the House Committee on Ways and Means.

Sponsors

Sen. Snowe, Olympia J. [R-ME], Rep. Lewis, Thomas F. [R-FL-12], Rep. Applegate, Douglas [D-OH-18], Rep. Ravenel, Arthur, Jr. [R-SC-1], Rep. Gilman, Benjamin A. [R-NY-20], Rep. Scheuer, James H. [D-NY-8], Rep. Bilbray, James H. [D-NV-1], Rep. Mrazek, Robert J. [D-NY-3], Rep. Wolf, Frank R. [R-VA-10], Rep. Neal, Stephen L. [D-NC-5], Rep. English, Glenn [D-OK-6], Rep. Eckart, Dennis E. [D-OH-11], Rep. Evans, Lane [D-IL-17], Rep. Ackerman, Gary L. [D-NY-5], Rep. Bilirakis, Michael [R-FL-9], Rep. Cox, Christopher [R-CA-48], Rep. Hyde, Henry J. [R-IL-6], Rep. Hertel, Dennis M. [D-MI-14], Rep. Lagomarsino, Robert J. [R-CA-19], Rep. Solomon, Gerald B. H. [R-NY-22], Rep. Frank, Barney [D-MA-4], Rep. Bliley, Tom [R-VA-7], Rep. Jontz, Jim [D-IN-5], Rep. Ramstad, Jim [R-MN-3], Rep. Fish, Hamilton, Jr. [R-NY-19], Rep. Meyers, Jan [R-KS-3], Sen. Johnson, Tim [D-SD], Rep. DeFazio, Peter A. [D-OR-4], Rep. Neal, Richard E. [D-MA-1], Rep. Mink, Patsy T. [D-HI-2], Rep. Dellums, Ronald V. [D-CA-9], Rep. Clinger, William F., Jr. [R-PA-5], Rep. Henry, Paul B. [R-MI-5], Rep. Shays, Christopher [R-CT-4], Rep. Mavroules, Nicholas [D-MA-6]

Subjects

Healthcare, Taxation

Source updated

7 February 2024

Healthcare · Taxation

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Summary

Amends the Internal Revenue Code to allow an individual an income tax deduction for qualified home health care and adult day 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

6 February 1991
Introduced
Referred to the House Committee on Ways and Means.
Source: IntroReferral
6 February 1991
Introduced
Introduced in House
Source: IntroReferral
6 February 1991
Introduced
Introduced in House
Source: IntroReferral

Votes

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Versions

Introduced in House · — · Download file

Documents

2 official files

Introduced in House (text)

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Introduced in House (text)
Introduced in House · EN
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Introduced in House
summary · EN · 6 February 1991
Open at official source
Leesvertaling
Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.
Vertaal naar
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Related records

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Sources

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Official source: https://www.congress.gov/bill/102nd-congress/house-bill/931
Open data entity: https://api.congress.gov/v3/bill/102/hr/931
us · 102-hr-931 · source updated 7 February 2024