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HR 2114 99th Congress House Taxation Disabled Domestic Relations and Families Housing for the aged Housing for the handicapped Income tax Social Welfare Support of dependents Tax credits

A bill to amend the Internal Revenue Code of 1954 to provide a refundable tax credit for taxpayers who maintain households which include elderly persons who are determined by a physician to be…

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A bill to amend the Internal Revenue Code of 1954 to provide a refundable tax credit for taxpayers who maintain households which include elderly persons who are determined by a physician to be disabled.

Introduced: April 18, 1985 See on congress.gov
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This bill died when the 99th Congress ended
It never became law before the 99th Congress (1985–1986) 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
Apr 18, 1985
Referred to House Committee on Ways and Means.
Apr 18, 1985
Introduced in House
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 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to allow a refundable income tax credit to any individual who maintains a household which includes one or more elderly qualified persons. Sets the amount of such credit at $1,000 for each such elderly person living in the household. Limits the aggregate amount creditable to $2,000 on any return for the taxable year.

Defines "qualified elderly person" as any individual who: (1) has attained age 65; (2) has an impairment which, as determined by a physician, renders such individual physically or mentally incapable of caring for himself and has lasted or is expected to last six months or longer; and (3) has as a principal place of abode for more than half of the taxable year the home of the taxpayer.

What's happening now April 18, 1985

Referred to House Committee on Ways and Means.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Democratic 1
D
Kaptur, Marcy
Ohio · Jun 20, 1985
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APA
U.S. Congress. (2026). H.R. 2114: A bill to amend the Internal Revenue Code of 1954 to provide a refundable tax credit for taxpayers who maintain households which include elderly persons who are determined by a physician to be disabled.. 99th Congress. Open America. https://openamerica.io/bill/99-HR-2114/
MLA
"H.R. 2114: A bill to amend the Internal Revenue Code of 1954 to provide a refundable tax credit for taxpayers who maintain households which include elderly persons who are determined by a physician to be disabled.." 99th Congress, 2026, Open America, https://openamerica.io/bill/99-HR-2114/.
Bluebook (legal)
H.R. 2114, 99th Cong. (2026), https://openamerica.io/bill/99-HR-2114/.
Markdown link
[H.R. 2114: A bill to amend the Internal Revenue Code of 1954 to provide a refundable tax credit for taxpayers who maintain households which include elderly persons who are determined by a physician to be disabled.](https://openamerica.io/bill/99-HR-2114/)
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