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S 2072 108th Congress Senate

Senior Elder Care Relief and Empowerment (SECURE) Act

Official title: A bill to amend the Internal Revenue Code of 1986 to allow a nonrefundable tax credit for elder care expenses.

Introduced: April 6, 2004 See on congress.gov
Taxation Adult day careCaregiversChronically illCosts
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FamiliesGovernment Operations and PoliticsGovernment paperworkHealthIncome taxLong-term careRespite careSocial WelfareTax creditsTax returns
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This bill died when the 108th Congress ended
It never became law before the 108th Congress (2003–2004) 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 3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Feb 12, 2004
Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S1290-1291)
Feb 12, 2004
Sponsor introductory remarks on measure. (CR S1290)
Feb 12, 2004
Introduced in Senate
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 Latest action February 12, 2004

Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S1290-1291)

 Plain-English summary Congressional Research Service

Senior Elder Care Relief and Empowerment (SECURE) Act - Amends the Internal Revenue Code to allow a nonrefundable income tax credit for 50 percent of expenses exceeding $1,000 that are incurred for the care of chronically ill individuals who have attained normal retirement age (as determined under the Social Security Act). Allows the credit for certain long-term care services, respite care, or adult day care, but disqualifies expenses that are compensated by insurance or paid to a nursing facility.

 Related & companion bills 1
  • HR 5215 Identical bill Senior Elder Care Relief and Empowerment (SECURE) Act
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Republican 1
R
Crapo, Mike
Idaho · Apr 6, 2004
Cite this page click to expand
APA
U.S. Congress. (2026). S. 2072: Senior Elder Care Relief and Empowerment (SECURE) Act. 108th Congress. Open America. https://openamerica.io/bill/108-S-2072/
MLA
"S. 2072: Senior Elder Care Relief and Empowerment (SECURE) Act." 108th Congress, 2026, Open America, https://openamerica.io/bill/108-S-2072/.
Bluebook (legal)
S. 2072, 108th Cong. (2026), https://openamerica.io/bill/108-S-2072/.
Markdown link
[S. 2072: Senior Elder Care Relief and Empowerment (SECURE) Act](https://openamerica.io/bill/108-S-2072/)
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