HR 329
115th 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: January 5, 2017
See on congress.gov
Everywhere this bill has been
2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jan 5, 2017
Referred to the House Committee on Ways and Means.
Jan 5, 2017
Introduced in House
Plain-English summary
This bill amends the Internal Revenue Code to allow a new tax credit for a taxpayer's employment-related expenses necessary to care for a dependent who has attained age 50.
Employment-related expenses include: (1) expenses for household services; and (2) expenses for the care of the dependent, including respite care and hospice care. The expenses must be incurred to enable the taxpayer to be gainfully employed for any period for which there are one or more dependents that qualify for the credit.
The bill 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