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United States · Bill · S

S. 3264 (96th)

A bill to amend the Internal Revenue Code of 1954 to allow a deduction for home-care services provided by a taxpayer to members of the family.

referredUnited States· United States Congress· EN

Introduced

12 December 1980

Last action

Status

Referred to Senate Committee on Finance.

Sponsors

Subjects

Discovery layer

Source updated

14 June 2021

Summary

Amends the Internal Revenue Code to allow an income tax deduction for home health care expenditures for: (1) medical care for elderly family members, or services enabling such individuals to live in the taxpayer's principal residence rather than an institution; and (2) the construction, reconstruction, or renovation of such residence to remove barriers which would prevent such individuals from living in such residence.

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Votes

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Versions

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Documents

1 official file

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Sources

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