Skip to main content
HR 2979 100th Congress House

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…

Official title: 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 ta… Show full official titleShow less

Official title: 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
Taxation Alzheimer's diseaseDay careDisabledDomestic Relations and Families
More subjectsShow fewer subjects
GeriatricsHealthHome care servicesHousing for the agedHousing for the handicappedIncome taxMentally handicappedNervous system diseasesSocial WelfareSupport of dependentsTax deductions
Sign in to write a letter Sign in to watch
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
 Ask about this bill AI · grounded in the bill text

Have a question about what this bill does? Ask in plain English; the answer is drawn from the bill's actual text and official record, and it'll tell you when something isn't in the text rather than guess.

AI answers can be imperfect; always confirm against the full bill text.

 Latest action July 21, 1987

Referred to House Committee on Ways and Means.

 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.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Democratic 1
D
Kaptur, Marcy
Ohio · Aug 7, 1987
Cite this page click to expand
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/)
Report a problem