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HR 3846 97th Congress House Taxation Extended care facilities Health Health facilities Home care services Home nursing Income tax Nursing homes Tax deductions

A bill to amend the Internal Revenue Code to allow the deduction of home health care and nursing home expenses paid by families on behalf of their relatives.

Introduced: June 8, 1981 See on congress.gov
This bill died when the 97th Congress ended
It never became law before the 97th Congress (1981–1982) 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
Jun 8, 1981
Referred to House Committee on Ways and Means.
Jun 8, 1981
Introduced in House
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 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to allow an income tax deduction for home health care and nursing home expenses paid by families on behalf of their relatives.

What's happening now June 8, 1981

Referred to House Committee on Ways and Means.

 Committees of jurisdiction 1
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 3846: A bill to amend the Internal Revenue Code to allow the deduction of home health care and nursing home expenses paid by families on behalf of their relatives.. 97th Congress. Open America. https://openamerica.io/bill/97-HR-3846/
MLA
"H.R. 3846: A bill to amend the Internal Revenue Code to allow the deduction of home health care and nursing home expenses paid by families on behalf of their relatives.." 97th Congress, 2026, Open America, https://openamerica.io/bill/97-HR-3846/.
Bluebook (legal)
H.R. 3846, 97th Cong. (2026), https://openamerica.io/bill/97-HR-3846/.
Markdown link
[H.R. 3846: A bill to amend the Internal Revenue Code to allow the deduction of home health care and nursing home expenses paid by families on behalf of their relatives.](https://openamerica.io/bill/97-HR-3846/)
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