HR 931
102th Congress
House
Taxation
Alzheimer's disease
Day care centers for the aged
Geriatrics
Health
Home care services
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 suffer from Alzheimer's disease or related organic brain disorder.
Introduced: February 6, 1991
See on congress.gov
Everywhere this bill has been
2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Feb 6, 1991
Referred to the House Committee on Ways and Means.
Feb 6, 1991
Introduced in House
Plain-English summary
Amends the Internal Revenue Code to allow an individual an income tax deduction for qualified home health care and adult day 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