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
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
Plain-English summary
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
Referred to the House Committee on Ways and Means.
Committees of jurisdiction
1