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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…

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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 suffer from Alzheimer's disease or related organic brain disorder.

Introduced: February 6, 1991 See on congress.gov
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This bill died when the 102nd Congress ended
It never became law before the 102nd Congress (1991–1992) 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
Feb 6, 1991
Referred to the House Committee on Ways and Means.
Feb 6, 1991
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 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 February 6, 1991

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
Neal, Richard E.
Massachusetts · Jun 18, 1991
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APA
U.S. Congress. (2026). H.R. 931: 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.. 102nd Congress. Open America. https://openamerica.io/bill/102-HR-931/
MLA
"H.R. 931: 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.." 102nd Congress, 2026, Open America, https://openamerica.io/bill/102-HR-931/.
Bluebook (legal)
H.R. 931, 102nd Cong. (2026), https://openamerica.io/bill/102-HR-931/.
Markdown link
[H.R. 931: 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.](https://openamerica.io/bill/102-HR-931/)
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