,i  #aacth ,,congress  #ast ,session    
,h4 ,r4 #aeig  ,,in ,,the ,,house ,,of  
,,representatives  ,april #ag1 #bjac    
,mr4 ,deutch introduced the following   
bill2 which was referred to the         
,committee on ,ways and ,means  ,a      
,,bill  ,to amend the ,internal ,revenue
 ,code of #aihf to provide a credit to  
individuals for legal expenses paid with
 respect to establishing guardianship of
 a disabled individual4  #a4 ,short     
title ,this ,act may be cited as the    
,special ,needs ,tax ,credit ,act4  #b4 
,credit for legal expenses paid with    
respect to establishing guardianship of 
a disabled individual  7a7 ,in general  
,subpart ,c of part ,,iv of subchapter  
,a of chapter #a of the ,internal       
,revenue ,code of #aihf 7relating to    
refundable credits7 is amended by       
inserting after section #cf;,b the      
following new section3  #cf;,c4 ,credit 
for legal expenses paid with respect to 
establishing guardianship of a disabled 
individual  7a7 ,in general ,in the case

 of an individual1 there shall be       
allowed as a credit against the tax     
imposed by this subtitle an amount equal
 to the qualified legal guardianship    
expenses paid or incurred by the        
taxpayer during the taxable year4  7b7  
,dollar limitation ,the credit allowed  
under subsection 7a7 to any taxpayer    
with respect to any disabled individual 
for any taxable year shall not exceed   
the excess of--  7#a7 #e1jjj1 over  7#b7
 the aggregate amount allowed as credit 
under subsection 7a7 to such taxpayer   
with respect to such disabled individual
 for all prior taxable years4  7c7      
,phaseout based on adjusted gross income
 ,the dollar limitation applicable under
 subsection 7b7 shall be reduced by the 
amount which bears the same ratio to    
such dollar limitation 7determined      
without regard to this subsection7 as-- 
7#a7 the excess of--  7,a7 the          
taxpayer's adjusted gross income1 over  
7,b7 #ge1jjj 7twice such amount in the  
case of a joint return71 bears to  7#b7 

#ae1jjj 7twice such amount in the case  
of a joint return74  7d7 ,qualified     
legal guardianship expenses ,for        
purposes of this section1 the term      
qualified legal guardianship expenses   
means amounts paid or incurred by an    
individual as legal expenses in         
establishing such individual as the     
legal guardian of a disabled individual4
  7e7 ,disabled individual ,for purposes
 of this section1 the term disabled     
individual means any individual who is  
disabled 7within the meaning of section 
#afad7;a77#c7 of the ,social ,security  
,act74  4  7b7 ,conforming amendments   
7#a7 ,section #fbaa7;b77#d77;,a7 of such
 ,code is amended by inserting #cf;,c1  
after #cf;,b14  7#b7 ,section           
#acbd7;b77#b7 of title #ca1 ,united     
,states ,code1 is amended by inserting  
#cf;,c1 after #cf;,b14  7#c7 ,the table 
of sections for subpart ,c of part ,,iv 
of subchapter ,a of chapter #a of the   
,internal ,revenue ,code of #aihf is    
amended by inserting after the item     

relating to section #cf;,b the following
 new item3  ,sec4 #cf;,c4 ,credit for   
legal expenses paid with respect to     
establishing guardianship of a disabled 
individual4  4  7c7 ,effective date ,the
 amendments made by this section shall  
apply to taxable years beginning after  
the date of the enactment of this ,act4