,i #aac? ,,congress #b;d ,session ,h4 ,r4 #ebhg ,,9 ,,! ,,h\se ,,( ,,repres5tatives ,july #cj1 #bjad ,ms4 ,lee ( ,cali=nia 7= h]self1 ,ms4 ,s*ak[sky1 ,mrs4 ,l[ey1 & ,ms4 ,de,lauro7 introduc$ ! foll[+ bill2 :i* 0 ref]r$ to ! ,committee on ,ways & ,means ,a ,,bill ,to am5d ! ,int]nal ,rev5ue ,code ( #aihf to provide a tax cr$it = exp5ses = h\sehold & eld] c>e s]vices necess>y = ga9ful employm5t4 #a4 ,exp5ses = h\sehold & eld] c>e s]vices necess>y = ga9ful employm5t 7a7 ,9 g5]al ,subp>t ,a ( "p ,,iv ( sub*apt] ,a ( *apt] #a ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ by add+ at ! end ! foll[+ new section3 #be;,e4 ,exp5ses = h\sehold & eld] c>e s]vices necess>y = ga9ful employm5t 7a7 ,all[ance ( cr$it 7#a7 ,9 g5]al ,9 ! case ( an individual = :i* !re are #a or m qualify+ individuals 7z def9$ 9 subsection 7b77#a77 ) respect to su* individual1 !re %all be all[$ z a cr$it aga9/ ! tax impos$ by ?is *apt] = ! taxable ye> an am\nt equal to ! applicable p]c5tage ( ! employm5t-relat$ exp5ses 7z def9$ 9 subsection 7b77#b77 paid by su* individual dur+ ! taxable ye>4 7#b7 ,applicable p]c5tage def9$ ,= purposes ( p>agraph 7#a71 ! t]m applicable p]c5tage means #ce p]c5t r$uc$ 7b n bel[ #bj p]c5t7 by #a p]c5tage po9t = ea* #b1jjj 7or fraction !re(7 by :i* ! taxpay]'s adju/$ gross income = ! taxable ye> exce$s #ae1jjj4 7b7 ,def9itions ( qualify+ individual & employm5t-,relat$ exp5ses ,= purposes ( ?is section-- 7#a7 ,qualify+ individual ,! t]m qualify+ individual means an individual :o-- 7,a7 has atta9$ age #ej1 & 7,b7 is "o ( ! foll[+3 7i7 ,an individual :o be>s a relation%ip to ! taxpay] describ$ 9 subp>agraph 7,c7 or 7,d7 ( section #aeb7;d77#b7 7relat+ to fa!rs1 mo!rs1 & ance/ors74 7ii7 ,an individual w\ld be a dep5d5t ( ! taxpay] 7z def9$ 9 section #aeb1 det]m9$ )\t reg>d to subsections 7b77#a7 & 7b77#b77 z a qualify+ relative describ$ 9 section #aeb7;d77#a7 if-- 7,i7 9 lieu ( subp>agraphs 7,b7 & 7,c7 !re( ! foll[+ appli$ ) respect to ! individual3 7aa7 ! taxpay] has provid$ ov] "o-half ( ! individual's support = ! cal5d> ye> 9 :i* su* taxable ye> beg9s & ea* ( ! prec$+ #d taxable ye>s1 & 7bb7 ! individual's modifi$ adju/$ gross income = ! cal5d> ye> 9 :i* su* taxable ye> beg9s is less ?an ! exemption am\nt 7z def9$ 9 section #aea7;d771 7,,ii7 ! individual is physically or m5tally incapable ( c>+ = himself or h]self1 & 7,,iii7 :o has ! same pr9cipal place ( abode z ! taxpay] = m ?an "o-half ( su* taxable ye>4 7iii7 ,! sp\se ( ! taxpay] :o is physically or m5tally incapable ( c>+ = himself or h]self4 7#b7 ,modifi$ adju/$ gross income ,! t]m modifi$ adju/$ gross income means adju/$ gross income det]m9$ )\t reg>d to section #hf4 7#c7 ,employm5t-relat$ exp5ses 7,a7 ,9 g5]al ,! t]m employm5t-relat$ exp5ses means am\nts paid = ! foll[+ exp5ses1 b only if su* exp5ses are incurr$ to enable ! taxpay] to be ga9fully employ$ = any p]iod = :i* !re are #a or m qualify+ individuals ) respect to ! taxpay]3 7i7 exp5ses = h\sehold s]vices1 & 7ii7 exp5ses = ! c>e ( a qualify+ individual1 includ+ exp5ses = respite c>e & hospice c>e4 7,b7 ,exception ,employm5t-relat$ exp5ses describ$ 9 subp>agraph 7,a7 :i* are incurr$ = s]vices outside ! taxpay]'s h\sehold %all be tak5 into acc\nt only if incurr$ = ! c>e (-- 7i7 a qualify+ individual describ$ 9 p>agraph 7#a77;,a71 or 7ii7 a qualify+ individual 7n describ$ 9 p>agraph 7#a77;,a77 :o regul>ly sp5ds at lea/ #h h\rs ea* day 9 ! taxpay]'s h\sehold4 7,c7 ,dep5d5t c>e c5t]s ,employm5t-relat$ exp5ses describ$ 9 subp>agraph 7,a7 :i* are incurr$ = s]vices provid$ outside ! taxpay]'s h\sehold by a dep5d5t c>e c5t] 7z def9$ 9 subp>agraph 7,d77 %all be tak5 into acc\nt only if-- 7i7 su* c5t] complies ) all applicable laws & regulations ( a ,/ate or unit ( local gov]nm5t1 & 7ii7 ! requirem5ts ( subp>agraph 7,b7 are met4 7,d7 ,dep5d5t c>e c5t] def9$ ,= purposes ( ?is p>agraph1 ! t]m dep5d5t c>e c5t] means any facility :i*-- 7i7 provides c>e = m ?an six individuals 7o!r ?an individuals :o reside at ! facility71 & 7ii7 receives a fee1 paym5t1 or grant = provid+ s]vices = any ( ! individuals 7reg>dless ( :e!r su* facility is op]at$ = pr(it74 7c7 ,doll> limit on am\nt cr$itable ,! am\nt ( ! employm5t-relat$ exp5ses incurr$ dur+ any taxable ye> :i* may be tak5 into acc\nt "u subsection 7a7 %all n exce$-- 7#a7 #c1jjj if !re is #a qualify+ individual ) respect to ! taxpay] = su* taxable ye>1 or 7#b7 #f1jjj if !re are #b or m qualify+ individuals ) respect to ! taxpay] = su* taxable ye>4 ,! am\nt det]m9$ "u p>agraph 7#a7 or 7#b7 7:i*ev] is applicable7 %all be r$uc$ by ! aggregate am\nt excludable f gross income "u section #abi = ! taxable ye>4 7d7 ,e>n$ income limitation ,except z o!rwise provid$ 9 ?is subsection1 ! am\nt ( ! employm5t-relat$ exp5ses incurr$ dur+ any taxable ye> :i* may be tak5 into acc\nt "u subsection 7a7 %all n exce$-- 7#a7 9 ! case ( an individual :o is n m>ri$ at ! close ( su* ye>1 su* individual's e>n$ income = su* ye>1 or 7#b7 9 ! case ( an individual :o is m>ri$ at ! close ( su* ye>1 ! less] ( su* individual's e>n$ income or ! e>n$ income ( 8 sp\se = su* ye>4 7e7 ,special rules ,= purposes ( ?is section-- 7#a7 ,place ( abode ,an individual %all n be treat$ z hav+ ! same pr9cipal place ( abode ( ! taxpay] if at any "t dur+ ! taxable ye> ( ! taxpay] ! relation%ip betwe5 ! individual & ! taxpay] is 9 violation ( local law4 7#b7 ,m>ri$ c\ples mu/ file jo9t return ,if ! taxpay] is m>ri$ at ! close ( ! taxable ye>1 ! cr$it %all be all[$ "u subsection 7a7 only if ! taxpay] & 8 sp\se file a jo9t return = ! taxable ye>4 7#c7 ,m>ital /atus ,an individual legally sep>at$ f 8 sp\se "u a decree ( divorce or ( sep>ate ma9t5ance %all n be consid]$ z m>ri$4 7#d7 ,c]ta9 m>ri$ individuals liv+ ap>t ,if-- 7,a7 an individual :o is m>ri$ & :o files a sep>ate return-- 7i7 ma9ta9s z 8 home a h\sehold :i* con/itutes = m ?an "o-half ( ! taxable ye> ! pr9cipal place ( abode ( a qualify+ individual1 & 7ii7 furni%es ov] half ( ! co/ ( ma9ta9+ su* h\sehold dur+ ! taxable ye>1 & 7,b7 dur+ ! la/ #f mon?s ( su* taxable ye> su* individual's sp\se is n a memb] ( su* h\sehold1 su* individual %all n be consid]$ z m>ri$4 7#e7 ,paym5ts to relat$ individuals ,no cr$it %all be all[$ "u subsection 7a7 = any am\nt paid by ! taxpay] to an individual-- 7,a7 ) respect to :om1 = ! taxable ye>1 a d$uction "u section #aea7;c7 7relat+ to d$uction = p]sonal exemptions = dep5d5ts7 is all[able ei!r to ! taxpay] or 8 sp\se1 or 7,b7 :o is a *ild ( ! taxpay] 7)9 ! mean+ ( section #aeb7;f77#a77 :o has n atta9$ ! age ( #ai at ! close ( ! taxable ye>4 ,= purposes ( ?is p>agraph1 ! t]m taxable ye> means ! taxable ye> ( ! taxpay] 9 :i* ! s]vice is p]=m$4 7#f7 ,id5tify+ in=mation requir$ ) respect to s]vice provid] ,no cr$it %all be all[$ "u subsection 7a7 = any am\nt paid to any p]son unless-- 7,a7 ! "n1 address1 & taxpay] id5tification numb] ( su* p]son are includ$ on ! return claim+ ! cr$it1 or 7,b7 if su* p]son is an organization describ$ 9 section #eja7;c77#c7 & exempt f tax "u section #eja7;a71 ! "n & address ( su* p]son are includ$ on ! return claim+ ! cr$it4 ,9 ! case ( a failure to provide ! in=mation requir$ "u ! prec$+ s5t5ce1 ! prec$+ s5t5ce %all n apply if x is %[n t ! taxpay] ex]cis$ due dilig5ce 9 attempt+ to provide ! in=mation s requir$4 7#g7 ,id5tify+ in=mation requir$ ) respect to qualify+ individuals ,no cr$it %all be all[$ "u ?is section ) respect to any qualify+ individual unless ! ,,t9 ( su* individual is includ$ on ! return claim+ ! cr$it4 7f7 ,regulations ,! ,secret>y %all prescribe su* regulations z may be necess>y to c>ry out ! purposes ( ?is section4 4 7b7 ,cl]ical am5dm5t ,! table ( sections = subp>t ,a ( "p ,,iv ( sub*apt] ,a ( *apt] #a ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ by add+ at ! end ! foll[+ new item3 ,sec4 #be;,e4 ,exp5ses = h\sehold & eld] c>e s]vices necess>y = ga9ful employm5t4 4 7c7 ,effective date ,! am5dm5ts made by ?is section %all apply to taxable ye>s beg9n+ aft] ! date ( ! enactm5t ( ?is ,act4