,i  #aacth ,,congress  #ast ,session    
,h4 ,r4 #bjea  ,,in ,,the ,,house ,,of  
,,representatives  ,may #ag1 #bjac ,mr4 
,veasey 7for himself1 ,mr4 ,gene ,green 
of ,texas1 and ,mr4 ,grijalva7          
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    
assist in the support of children living
 in poverty by allowing a refundable    
credit to grandparents of those children
 for the purchase household items for   
the benefit of those children1 and for  
other purposes4  #a4 ,short title ,this 
,act may be cited as the ,grandparents  
,tax ,credit ,act of #bjac4  #b4        
,refundable credit for household items  
purchased by grandparents for           
grandchildren living in poverty  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 household items     
purchased by grandparents for           
grandchildren living in poverty  7a7 ,in
 general ,in the case of an eligible    
individual1 there shall be allowed as a 
credit against the tax imposed by this  
subtitle an amount equal to the amount  
paid or incurred by the taxpayer during 
the taxable year for household items for
 the benefit of an qualified child4  7b7
 ,maximum credit ,the credit allowed by 
this section for the taxable year shall 
not exceed #ejj4  7c7 ,definitions and  
special rules ,for purposes of this     
section--  7#a7 ,eligible individual    
,the term eligible individual means1    
with respect to any child1 any          
individual who is a grandparent of such 
child4  7#b7 ,household items ,the term 
household items includes food1 clothing1
 and other items typically used by or   
for the benefit of children4  7#c7      
,qualified child ,the term qualified    
child means any individual if--  7,a7   

such individual has not attained the age
 of #ah as of the close of the calendar 
year in which the taxable year of the   
taxpayer begins1  7,b7 for more than    
one-half of such taxable year1 such     
individual has the same principal place 
of abode as--  7i7 the taxpayer1 and    
7ii7 at least #a parent of such child1  
7,c7 such parent is entitled to claim1  
and claims1 a deduction for such child  
under section #aea 7relating to         
allowance of deductions for personal    
exemptions71  7,d7 the modified adjusted
 gross income 7as defined in section    
#bd7;b77 of such parent 7or parents in  
the case of a joint return7 does not    
exceed #cjj percent of the ,federal     
poverty level 7as determined in         
accordance with criteria established by 
the ,director of the ,office of         
,management and ,budget71 and  7,e7 such
 place of abode is in the ,united       
,states4  7#d7 ,grandparents ,an older  
individual shall be treated as a        
grandparent of another individual only  

if such individual is--  7,a7 a         
biological descendant of the older      
individual1 or  7,b7 an adopted child   
7within the meaning of section          
#aeb7;f77#a77;,b77 of a biological      
descendant of the older individual4  7d7
 ,identification requirements  7#a7 ,in 
general ,a qualifying child shall not be
 taken into account under this section  
unless the taxpayer includes the name1  
age1 and ,,tin of the qualifying child  
on the return of tax for the taxable    
year4  7#b7 ,other methods ,the         
,secretary may prescribe other methods  
for providing the information described 
in paragraph 7#a74  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 ,paragraph 7#b7 of       
section #acbd7;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;,c the following
 new item3  ,sec4 #cf;,c4 ,credit for   
household items purchased by            
grandparents for grandchildren living in
 poverty44  7c7 ,effective date ,the    
amendments made by this section shall   
apply to taxable years beginning after  
,december #ca1 #bjac4