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 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) 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.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

1. 15 February 2001

   Introduced

   Sponsor introductory remarks on measure. (CR S1525-1526)

   Source: IntroReferral

2. 15 February 2001

   Introduced

   Introduced in Senate

   Source: IntroReferral

3. 15 February 2001

   Introduced

   Read twice and referred to the Committee on Finance.

   Source: IntroReferral

Votes

No vote records are attached yet.

Versions

• Introduced in Senate · 15 February 2001 · Official file

Documents

3 official files

• Introduced in Senate (text)

  Introduced in Senate · EN · 15 February 2001

  ViewDownloadOpen at official source

• Introduced in Senate (PDF)

  Introduced in Senate · EN · 15 February 2001

  ViewDownloadOpen at official source

• Introduced in Senate

  summary · EN · 15 February 2001

  Open at official source

Sponsors

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

Related records

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