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.
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
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
Referred to House Committee on Ways and Means.
Committees of jurisdiction
1
Cosponsors
1
Cite this page
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/
"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/.
H.R. 3846, 97th Cong. (2026), https://openamerica.io/bill/97-HR-3846/.
[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/)