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United States · Bill · S

S. 2072 (108th)

Senior Elder Care Relief and Empowerment (SECURE) Act

referredUnited States· United States Congress· EN

Introduced

12 February 2004

Last action

Status

Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S1290-1291)

Sponsors

Subjects

Discovery layer

Source updated

18 August 2025

Summary

Senior Elder Care Relief and Empowerment (SECURE) Act - Amends the Internal Revenue Code to allow a nonrefundable income tax credit for 50 percent of expenses exceeding $1,000 that are incurred for the care of chronically ill individuals who have attained normal retirement age (as determined under the Social Security Act). Allows the credit for certain long-term care services, respite care, or adult day care, but disqualifies expenses that are compensated by insurance or paid to a nursing facility.

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Documents

3 official files

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Sources

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