,,ii  #aacth ,,congress  #ast ,session  
,s4 #adhe  ,,in ,,the ,,senate ,,of     
,,the ,,united ,,states  ,august #a1    
#bjac ,ms4 ,klobuchar 7for herself and  
,ms4 ,mikulski7 introduced the following
 bill2 which was read twice and referred
 to the ,committee on ,finance  ,a      
,,bill  ,to amend the ,internal ,revenue
 ,code of #aihf to provide an income tax
 credit for eldercare expenses4  #a4    
,short title ,this ,act may be cited as 
the ,americans ,giving ,care to ,elders 
7,,age7 ,act of #bjac4  #b4 ,credit for 
eldercare expenses  7a7 ,in general     
,subpart ,a of part ,,iv of subchapter  
,a of chapter #a of the ,internal       
,revenue ,code of #aihf is amended by   
inserting after section #be;,d the      
following new section3  #be;,e4         
,expenses for eldercare  7a7 ,allowance 
of credit  7#a7 ,in general ,in the case
 of an individual for which there are #a
 or more qualifying individuals 7as     
defined in subsection 7b77#a77 with     
respect to such individual1 there shall 

be allowed as a credit against the tax  
imposed by this chapter for the taxable 
year an amount equal to the applicable  
percentage of the eldercare expenses 7as
 defined in subsection 7b77#b77 paid by 
such individual during the taxable year4
  7#b7 ,applicable percentage defined   
,for purposes of paragraph 7#a71 the    
term applicable percentage means #bj    
percent reduced 7but not below zero7 by 
#a percentage point for each #d1jjj 7or 
fraction thereof7 by which the          
taxpayer's adjusted gross income for the
 taxable year exceeds #abj1jjj4  7b7    
,definitions of qualifying individual   
and eldercare expenses ,for purposes of 
this section--  7#a7 ,qualifying        
individual ,the term qualifying         
individual means the father or mother of
 the taxpayer or an ancestor of such    
father or mother1 who requires          
assistance with activities of daily     
living4  7#b7 ,eldercare expenses  7,a7 
,in general ,the term eldercare expenses
 means amounts paid for expenses for the

 care of a qualifying individual4  7,b7 
,care centers ,eldercare expenses       
described in subparagraph 7,a7 which are
 incurred for services provided outside 
the taxpayer's household by a care      
center 7as defined in subparagraph 7,c77
 shall be taken into account only if    
such center complies with all applicable
 laws and regulations of a ,state or    
unit of local government4  7,c7 ,care   
center defined ,for purposes of this    
paragraph1 the term care center means   
any facility which--  7i7 provides care 
for more than six individuals1 and  7ii7
 receives a fee1 payment1 or grant for  
providing services for any of the       
individuals 7regardless of whether such 
facility is operated for profit74  7c7  
,dollar limit on amount creditable  7#a7
 ,in general ,the amount of the         
eldercare expenses incurred during any  
taxable year which may be taken into    
account under subsection 7a7 shall not  
exceed #f1jjj4  7#b7 ,coordination with 
dependent care assistance exclusion ,the

 dollar amount in paragraph 7#a7 shall  
be reduced by the aggregate amount      
excluded from gross income under section
 #abi for the taxable year4  7d7        
,special rules ,for purposes of this    
section--  7#a7 ,payments to related    
individuals ,no credit shall be allowed 
under subsection 7a7 for any amount paid
 to an individual--  7,a7 with respect  
to whom1 for the taxable year1 a        
deduction under section #aea7;c7        
7relating to deduction for personal     
exemptions for dependents7 is allowable 
either to the taxpayer or his spouse1 or
  7,b7 who is a child of the taxpayer   
7within the meaning of section          
#aeb7;f77#a77 who has not attained the  
age of #ai at the close of the taxable  
year4  ,for purposes of this paragraph1 
the term taxable year means the taxable 
year of the taxpayer in which the       
service is performed4  7#b7 ,identifying
 information required with respect to   
service provider ,no credit shall be    
allowed under subsection 7a7 for any    

amount paid to any person unless--  7,a7
 the name1 address1 and taxpayer        
identification number of such person are
 included on the return claiming the    
credit1 or  7,b7 if such person is an   
organization described in section       
#eja7;c77#c7 and exempt from tax under  
section #eja7;a71 the name and address  
of such person are included on the      
return claiming the credit4  ,in the    
case of a failure to provide the        
information required under the preceding
 sentence1 the preceding sentence shall 
not apply if it is shown that the       
taxpayer exercised due diligence in     
attempting to provide the information so
 required4  7#c7 ,identifying           
information required with respect to    
qualifying individuals ,no credit shall 
be allowed under subsection 7a7 with    
respect to any qualifying individual    
unless the taxpayer identification      
number of such individual is included on
 the return claiming the credit4  7#d7  
,married couples must file joint return 

,rules similar to the rules of          
paragraphs 7#b7 and 7#c7 of section     
#ba7;e7 shall apply4  7e7 ,denial of    
double benefit ,no credit shall be      
allowed under subsection 7a7 for any    
amount with respect to which a credit is
 allowed under section #ba4  7f7        
,regulations ,the ,secretary shall      
prescribe such regulations as may be    
necessary to carry out the purposes of  
this section4  4  7b7 ,clerical         
amendment ,the table of sections for    
subpart ,a 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      
#be;,d the following new item3  ,sec4   
#be;,e4 ,expenses for eldercare44  7c7  
,conforming amendments  7#a7 ,section   
#bac7;e7 of the ,internal ,revenue ,code
 of #aihf is amended--  7,a7 by         
inserting or section #be;,e after       
section #ba1 and  7,b7 by inserting and 
elders after certain dependents in the  
heading4  7#b7 ,section #fbac7;g77#b7 of

 such ,code is amended--  7,a7 by       
inserting 1 section #be;,e 7relating to 
expenses for care of elders71 after     
7relating to expenses for household and 
dependent care services necessary for   
gainful employment7 in subparagraph     
7,h71 and  7,b7 by inserting #be;,e1    
after #bd1 in subparagraph 7,l74  7d7   
,effective date ,the amendments made by 
this section shall apply to taxable     
years beginning after the date of the   
enactment of this ,act4  #c4 ,extension 
and increase in funding for the         
,national ,family ,caregiver ,support   
,program  7a7 ,in general ,section      
#cjc7;e7 of the ,older ,americans ,act  
of #aife 7#db ,u4,s4,c4 #cjbc7;e77 is   
amended--  7#a7 by striking paragraphs  
7#a7 and 7#b7 and inserting the         
following3  7#a7 ,there is authorized to
 be appropriated to carry out part ,e   
7relating to family caregiver support7  
#ahg1jjj1jjj for each of fiscal years   
#bjad1 #bjae1 #bjaf1 and #bjag4  2  7#b7
 in paragraph 7#c71 by striking         

paragraphs 7#a7 and 7#b7 and inserting  
paragraph 7#a72 and  7#c7 by            
redesignating paragraph 7#c7 as         
paragraph 7#b74  7b7 ,conforming        
amendment ,section #cgc7;f77#a77;,a7 of 
the ,older ,americans ,act of #aife 7#db
 ,u4,s4,c4 #cjcjs-#a7;f77#a77;,a77 is   
amended by striking fiscal years #bjjg1 
#bjjh1 #bjji1 #bjaj1 and #bjaa and      
inserting fiscal years #bjad1 #bjae1    
#bjaf1 and #bjag4  #d4 ,national        
,resource ,center on ,family ,caregiving
  7a7 ,in general ,part ,a of title ,,iv
 of the ,older ,americans ,act of #aife 
7#db ,u4,s4,c4 #cjcb et seq47 is amended
 by adding at the end the following3    
#dbc4 ,national resource center on      
family caregiving  7a7 ,definitions ,in 
this section3  7#a7 ,public or private  
nonprofit entity ,the term public or    
private nonprofit entity means--  7,a7 a
 ,state1 a political subdivision of a   
,state1 or an agency or instrumentality 
of such a ,state or political           
subdivision2 or  7,b7 a nonprofit entity

 that is described in section           
#eja7;c77#c7 of the ,internal ,revenue  
,code of #aihf and exempt from taxation 
under section #eja7;a7 of such ,code4   
7#b7 ,state ,the term ,state means #a of
 the #ej ,states4  7b7 ,establishment   
,the ,secretary of ,health and ,human   
,services shall award a grant to or     
enter into a cooperative agreement with 
a public or private nonprofit entity to 
establish a ,national ,resource ,center 
on ,family ,caregiving 7referred to in  
this section as the ,center74  7c7      
,purposes of ,national ,resource ,center
 ,the ,center shall--  7#a7 identify1   
develop1 and disseminate information on 
best practices for and evidence-based   
models of family caregiver support      
programs2  7#b7 provide timely          
information on policy and program       
updates relating to family caregivers2  
7#c7 partner with related organizations 
to disseminate practical strategies and 
tools to support families in their      
caregiving roles2  7#d7 convene         

educational programs and web-based      
seminars on family caregiver issues and 
program development2 and  7#e7 provide a
 comprehensive ,internet website with a 
national searchable database on family  
caregiver programs and resources in the 
,states4  7d7 ,authorization ,there is  
authorized to be appropriated to carry  
out this section #ab1jjj1jjj for the    
period of fiscal years #bjad through    
#bjag4  4  7b7 ,technical amendments    
7#a7 ,section #dca7;a7 of such ,act 7#db
 ,u4,s4,c4 #cjcc7;a77 is amended by     
striking or contract the first place it 
appears and inserting or contract       
7including a cooperative agreement74    
7#b7 ,section #dcb7;a7 of such ,act 7#db
 ,u4,s4,c4 #cjcc;a7a77 is amended by    
striking and contracts and inserting and
 contracts 7including cooperative       
agreements74