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HR 5287 113th Congress House Taxation Adult day care Income tax credits Long-term, rehabilitative, and terminal care Tax treatment of families

To amend the Internal Revenue Code of 1986 to provide a tax credit for expenses for household and elder care services necessary for gainful employment.

Introduced: July 30, 2014 See on congress.gov
This bill died when the 113th Congress ended
It never became law before the 113th Congress (2013–2014) 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
Jul 30, 2014
Referred to the House Committee on Ways and Means.
Jul 30, 2014
Introduced in House
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 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to allow a new tax credit for employment-related expenses necessary to care for a dependent of a taxpayer who has attained age 50, including expenses for household services and for the care of the dependent, including respite care and hospice care. Limits the amount of such credit to $3,000 for the care of one dependent and $6,000 for the care of two or more dependents of the taxpayer in a taxable year.

What's happening now July 30, 2014

Referred to the House Committee on Ways and Means.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). H.R. 5287: To amend the Internal Revenue Code of 1986 to provide a tax credit for expenses for household and elder care services necessary for gainful employment.. 113th Congress. Open America. https://openamerica.io/bill/113-HR-5287/
MLA
"H.R. 5287: To amend the Internal Revenue Code of 1986 to provide a tax credit for expenses for household and elder care services necessary for gainful employment.." 113th Congress, 2026, Open America, https://openamerica.io/bill/113-HR-5287/.
Bluebook (legal)
H.R. 5287, 113th Cong. (2026), https://openamerica.io/bill/113-HR-5287/.
Markdown link
[H.R. 5287: To amend the Internal Revenue Code of 1986 to provide a tax credit for expenses for household and elder care services necessary for gainful employment.](https://openamerica.io/bill/113-HR-5287/)
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