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HR 550 101th Congress House

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…

Official title: 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… Show full official titleShow less

Official title: 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: March 15, 1989 See on congress.gov
Taxation Alzheimer's diseaseGeriatricsHealthHome care services
More subjectsShow fewer subjects
Housing for the agedHousing for the handicappedIncome taxRespite careSocial WelfareSupport of dependentsTax deductions
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This bill died when the 101st Congress ended
It never became law before the 101st Congress (1989–1990) 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
Jan 19, 1989
Referred to the House Committee on Ways and Means.
Jan 19, 1989
Introduced in House
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 Latest action January 19, 1989

Referred to the 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.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Democratic 1
D
Kaptur, Marcy
Ohio · Mar 15, 1989
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APA
U.S. Congress. (2026). H.R. 550: 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.. 101st Congress. Open America. https://openamerica.io/bill/101-HR-550/
MLA
"H.R. 550: 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.." 101st Congress, 2026, Open America, https://openamerica.io/bill/101-HR-550/.
Bluebook (legal)
H.R. 550, 101st Cong. (2026), https://openamerica.io/bill/101-HR-550/.
Markdown link
[H.R. 550: 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/101-HR-550/)
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