A bill 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 suffers from Alzheimer's Disease or related organic brain disorders.

Summary

Amends the Internal Revenue Code to allow a tax deduction from gross income for home health care and adult day respite care expenses of an individual who: (1) resides with the taxpayer; (2) is a dependent of the taxpayer; and (3) suffers from Alzheimer's disease (or a related organic brain disorder) and is physically or mentally incapable of self-care.

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Timeline

1. 26 January 2004

   Introduced

   Read twice and referred to the Committee on Finance.

   Source: IntroReferral

2. 26 January 2004

   Introduced

   Introduced in Senate

   Source: IntroReferral

Votes

No vote records are attached yet.

Versions

• Introduced in Senate · 26 January 2004 · Official file

Documents

3 official files

• Introduced in Senate (text)

  Introduced in Senate · EN · 26 January 2004

  ViewDownloadOpen at official source

• Introduced in Senate (PDF)

  Introduced in Senate · EN · 26 January 2004

  ViewDownloadOpen at official source

• Introduced in Senate

  summary · EN · 26 January 2004

  Open at official source

Sponsors

• Rep. Snowe, Olympia J. [R-ME-2] · R · Sponsor
• · ssfi00 · Standing

Related records

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