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HR 550 101th Congress House Taxation Alzheimer's disease Geriatrics Health Home care services Housing for the aged Housing for the handicapped Income tax Respite care Social Welfare Support of dependents Tax deductions

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…

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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: January 19, 1989 See on congress.gov
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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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 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 January 19, 1989

Referred to the House Committee on Ways and Means.

 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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