,i  #aac? ,,congress  #b;d ,session  ,h4
 ,r4 #dade  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,m>* #d1 #bjad ,mr4   
,israel 7= himself1 ,mrs4 ,c>olyn ,b4   
,maloney ( ,new ,york1 & ,ms4 ,m5g7     
introduc$ ! foll[+ bill2 :i* 0 ref]r$ to
 ! ,committee on ,ways & ,means  ,a     
,,bill  ,to am5d ! ,int]nal ,rev5ue     
,code ( #aihf to modify ! dep5d5t c>e   
cr$it to take into acc\nt exp5ses = c>e 
( p>5ts & gr&p>5ts :o d n live ) !      
taxpay]4  #a4 ,%ort title ,?is ,act may 
be cit$ z ! ,eld] ,c>e ,tax ,cr$it ,act 
( #bjad4  #b4 ,f9d+s ,congress f9ds !   
foll[+3  7#a7 #gj p]c5t ( ,am]icans :o  
rea* ! age ( #fe w use "s =m ( long-t]m 
c>e dur+ ! rema9d] ( _! lives4  7#b7    
,unpaid family c>egiv]s provide ab\t #hj
 p]c5t ( c>e at home4 ,at home c>e c    
include emotional1 f9ancial1 nurs+1     
social1 homemak+1 & o!r s]vices4  7#c7  
,family c>egiv]s sp5d ab\t #bj h\rs ea* 
week provid+ c>e & #eh p]c5t ( ^? :o    
receive at home c>e require int5sive    
c>egiv+ responsibilities t c include    

assi/+ ) a p]sonal c>e activity1 su* z  
ba?+ or fe$+4  7#d7 ,dur+ #bjji1 m ?an  
#fa1fjj1jjj ,am]icans s]v$ z unpaid     
family c>egiv]s ) an economic value (   
approximately #dej1jjj1jjj1jjj4  #c4    
,modification ( cr$it = exp5ses =       
h\sehold & dep5d5t c>e s]vices necess>y 
= ga9ful employm5t  7a7 ,cr$it all[$ =  
co/s incurr$ ,to c>e = p>5ts & gr&p>5ts 
:o d n live ) ! taxpay]  7#a7 ,9 g5]al  
,p>agraph 7#a7 ( section #ba7;b7 ( !    
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by /rik+ or at ! end ( subp>agraph 7,b71
 by /rik+ ! p]iod at ! end ( subp>agraph
 7,c7 & ins]t+ 1 or1 & by add+ at ! end 
! foll[+ new subp>agraph3  7,d7 a       
dep5d5t ( ! taxpay] 7z def9$ 9 section  
#aeb1 det]m9$ )\t reg>d to subsections  
7b77#a71 7b77#b71 7d77#a77;,b71 &       
7d77#a77;,c77 :o is ! fa!r or "m ( !    
taxpay] 7or an ance/or ( su* fa!r or "m7
 & :o is physically or m5tally incapable
 ( c>+ = himself or h]self4  4  7#b7    
,con=m+ am5dm5t ,subp>agraph 7,b7 (     
section #ba7;b77#a7 ( su* ,code is am5d$

 by ins]t+ 7o!r ?an a dep5d5t describ$ 9
 subp>agraph 7,d77 aft] & 7d77#a77;,b774
  7b7 ,effective date ,! am5dm5ts made  
by ?is section %all apply to taxable    
ye>s beg9n+ aft] ,decemb] #ca1 #bjac4