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 suffer 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) suffers from Alzheimer's disease or a related organic brain disorder; and (3) is physically or mentally incapable of self-care.

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

Timeline

1. 23 April 1991

   Introduced

   Read twice and referred to the Committee on Finance.

   Source: IntroReferral

2. 23 April 1991

   Introduced

   Introduced in Senate

   Source: IntroReferral

Votes

No vote records are attached yet.

Versions

• Introduced in Senate · undated · Official file

Documents

2 official files

• Introduced in Senate (text)

  Introduced in Senate · EN

  ViewDownloadOpen at official source

• Introduced in Senate

  summary · EN · 23 April 1991

  Open at official source

Sponsors

• Rep. Pressler, Larry [R-SD-1] · R · Sponsor
• Sen. Hatfield, Mark O. [R-OR] · R · Cosponsor
• Sen. Shelby, Richard C. [D-AL] · D · Cosponsor
• Sen. Stevens, Ted [R-AK] · R · Cosponsor
• Rep. Lott, Trent [R-MS-5] · R · Cosponsor
• Rep. Craig, Larry E. [R-ID-1] · R · Cosponsor
• Rep. Cochran, Thad [R-MS-4] · R · Cosponsor
• · ssfi00 · Standing

Related records

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