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HR 2979 100th Congress House Taxation Alzheimer's disease Day care Disabled Domestic Relations and Families Geriatrics Health Home care services Housing for the aged Housing for the handicapped Income tax Mentally handicapped Nervous system diseases Social Welfare Support of dependents Tax deductions

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…

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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.

Introduced: July 21, 1987 See on congress.gov
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This bill died when the 100th Congress ended
It never became law before the 100th Congress (1987–1988) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jul 21, 1987
Referred to House Committee on Ways and Means.
Jul 21, 1987
Introduced in House
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 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to allow an individual an income tax deduction for qualified home health care, adult day care, 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.

What's happening now July 21, 1987

Referred to House Committee on Ways and Means.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Democratic 1
D
Kaptur, Marcy
Ohio · Aug 7, 1987
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APA
U.S. Congress. (2026). H.R. 2979: 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.. 100th Congress. Open America. https://openamerica.io/bill/100-HR-2979/
MLA
"H.R. 2979: 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.." 100th Congress, 2026, Open America, https://openamerica.io/bill/100-HR-2979/.
Bluebook (legal)
H.R. 2979, 100th Cong. (2026), https://openamerica.io/bill/100-HR-2979/.
Markdown link
[H.R. 2979: 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.](https://openamerica.io/bill/100-HR-2979/)
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