Skip to content
PoliticalRepoPoliticalRepo

United States · Bill · S

S. 895 (102nd)

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.

referredUnited States· United States Congress· EN

Introduced

23 April 1991

Last action

23 April 1991 · Introduced

Status

Read twice and referred to the Committee on Finance.

Sponsors

Sen. Pressler, Larry [R-SD], Sen. Hatfield, Mark O. [R-OR], Sen. Shelby, Richard C. [R-AL], Sen. Stevens, Ted [R-AK], Sen. Lott, Trent [R-MS], Sen. Craig, Larry E. [R-ID], Sen. Cochran, Thad [R-MS]

Subjects

Healthcare, Taxation

Source updated

14 January 2025

Healthcare · Taxation

Official sourceDownload fileView documentsShare

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

Documents

2 official files

Introduced in Senate (text)

View fileDownload file

This file cannot be previewed here. Use View or Download.

Leesvertaling

Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.

Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.

  • Introduced in Senate (text)

    Introduced in Senate · EN

    ViewDownloadOpen at official source

  • Introduced in Senate

    summary · EN · 23 April 1991

    Open at official source

    Leesvertaling

    Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.

    Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.

Sponsors

Related records

No cross-record relationships stored yet.

Sources

PoliticalRepo is an index and interpretation layer, not the authoritative legal source.