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 taxpayer who suffers from Alzheimer's disease or related organic brain disorders.
Introduced: January 19, 1989
See on congress.gov
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
Plain-English summary
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
Referred to the House Committee on Ways and Means.
Committees of jurisdiction
1
Cosponsors
1