Skip to content
PoliticalRepoPoliticalRepo

United States · Bill · S

S. 1301 (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

17 May 1983

Last action

17 May 1983 · Introduced

Status

Read twice and referred to the Committee on Finance.

Sponsors

Sen. Heinz, John [R-PA], Sen. Packwood, Bob [R-OR], Sen. Pryor, David H. [D-AR], Sen. Burdick, Quentin N. [D-ND], Sen. Bingaman, Jeff [D-NM], Sen. Pressler, Larry [R-SD], Sen. D'Amato, Alfonse [R-NY]

Subjects

Taxation

Source updated

3 January 2025

Taxation

Official sourceView documentsShare

Summary

Amends the Internal Revenue Code to allow a refundable income tax credit for expenses incurred for qualified elderly care expenses for a qualifying family member. Allows an income tax credit of 30 percent of the expenses incurred for taxpayers with incomes of $10,000 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 $10,000. Limits such credit to taxpayers with an adjusted gross income of less than $50,000. Imposes a maximum $7,000 limit on the amount of elderly care expenses 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 75 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. 17 May 1983

    Introduced

    Read twice and referred to the Committee on Finance.

    Source: IntroReferral

  2. 17 May 1983

    Introduced

    Introduced in Senate

    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.