,i  #aacth ,,congress  #b;d ,session    
,h4 ,r4 #dade  ,,in ,,the ,,house ,,of  
,,representatives  ,march #d1 #bjad ,mr4
 ,israel 7for himself1 ,mrs4 ,carolyn   
,b4 ,maloney of ,new ,york1 and ,ms4    
,meng7 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
 modify the dependent care credit to    
take into account expenses for care of  
parents and grandparents who do not live
 with the taxpayer4  #a4 ,short title   
,this ,act may be cited as the ,elder   
,care ,tax ,credit ,act of #bjad4  #b4  
,findings ,congress finds the following3
  7#a7 #gj percent of ,americans who    
reach the age of #fe will use some form 
of long-term care during the remainder  
of their lives4  7#b7 ,unpaid family    
caregivers provide about #hj percent of 
care at home4 ,at home care can include 
emotional1 financial1 nursing1 social1  
homemaking1 and other services4  7#c7   
,family caregivers spend about #bj hours

 each week providing care and #eh       
percent of those who receive at home    
care require intensive caregiving       
responsibilities that can include       
assisting with a personal care activity1
 such as bathing or feeding4  7#d7      
,during #bjji1 more than #fa1fjj1jjj    
,americans served as unpaid family      
caregivers with an economic value of    
approximately #dej1jjj1jjj1jjj4  #c4    
,modification of credit for expenses for
 household and dependent care services  
necessary for gainful employment  7a7   
,credit allowed for costs incurred ,to  
care for parents and grandparents who do
 not live with the taxpayer  7#a7 ,in   
general ,paragraph 7#a7 of section      
#ba7;b7 of the ,internal ,revenue ,code 
of #aihf is amended by striking or at   
the end of subparagraph 7,b71 by        
striking the period at the end of       
subparagraph 7,c7 and inserting 1 or1   
and by adding at the end the following  
new subparagraph3  7,d7 a dependent of  
the taxpayer 7as defined in section     

#aeb1 determined without regard to      
subsections 7b77#a71 7b77#b71           
7d77#a77;,b71 and 7d77#a77;,c77 who is  
the father or mother of the taxpayer 7or
 an ancestor of such father or mother7  
and who is physically or mentally       
incapable of caring for himself or      
herself4  4  7#b7 ,conforming amendment 
,subparagraph 7,b7 of section           
#ba7;b77#a7 of such ,code is amended by 
inserting 7other than a dependent       
described in subparagraph 7,d77 after   
and 7d77#a77;,b774  7b7 ,effective date 
,the amendments made by this section    
shall apply to taxable years beginning  
after ,december #ca1 #bjac4