,i  #aaf? ,,congress  #b;d ,session  ,h4
 ,r4 #fjdh  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,m>* #b1 #bjbj,mr4    
,deut* introduc$ ! foll[+ bill2 :i* 0   
ref]r$ to ! ,committee on ,ways & ,means
  ,a ,,bill  ,to am5d ! ,int]nal ,rev5ue
 ,code ( #aihf to provide a cr$it to    
individuals = legal exp5ses paid )      
respect to e/abli%+ gu>dian%ip ( a      
family memb] ) disabilities4  #a4 ,%ort 
title ,?is ,act may be cit$ z ! ,special
 ,ne$s ,tax ,cr$it ,act4  #b4 ,cr$it =  
legal exp5ses paid ) respect to e/abli%+
 gu>dian%ip ( a family memb] )          
disabilities  7a7 ,9 g5]al ,subp>t ,c ( 
"p ,,iv ( sub*apt] ,a ( *apt] #a ( !    
,int]nal ,rev5ue ,code ( #aihf 7relat+  
to refundable cr$its7 is am5d$ by ins]t+
 aft] section #cf;,b ! foll[+ new       
section3  #cf;,c4 ,cr$it = legal exp5ses
 paid ) respect to e/abli%+ gu>dian%ip (
 a family memb] ) disabilities  7a7 ,9  
g5]al ,9 ! case ( an individual1 !re    
%all be all[$ z a cr$it aga9/ ! tax     
impos$ by ?is subtitle an am\nt equal to

 ! qualifi$ legal gu>dian%ip exp5ses    
paid or incurr$ by ! taxpay] dur+ !     
taxable ye>4  7b7 ,doll> limitation ,!  
cr$it all[$ "u subsection 7a7 to any    
taxpay] ) respect to any family memb] ) 
disabilities = any taxable ye> %all n   
exce$ ! excess (-- 7#a7 #e1jjj1 ov]     
7#b7 ! aggregate am\nt all[$ z cr$it "u 
subsection 7a7 to su* taxpay] ) respect 
to su* family memb] ) disabilities = all
 prior taxable ye>s4  7c7 ,phase\t bas$ 
on adju/$ gross income ,! doll>         
limitation applicable "u subsection 7b7 
%all be r$uc$ by ! am\nt :i* be>s ! same
 ratio to su* doll> limitation 7det]m9$ 
)\t reg>d to ?is subsection7 z-- 7#a7 ! 
excess (-- 7,a7 ! taxpay]'s adju/$ gross
 income1 ov]  7,b7 #ej1jjj 7twice su*   
am\nt 9 ! case ( a jo9t return71 be>s to
  7#b7 #aj1jjj 7twice su* am\nt 9 ! case
 ( a jo9t return74  7d7 ,qualifi$ legal 
gu>dian%ip exp5ses ,= purposes ( ?is    
section1 ! t]m qualifi$ legal gu>dian%ip
 exp5ses means am\nts paid or incurr$ by
 an individual z legal exp5ses 9        

e/abli%+ su* individual z ! legal       
gu>dian ( a family memb] ) disabilities4
  7e7 ,family memb] ) disabilities ,=   
purposes ( ?is section1 ! t]m family    
memb] ) disabilities means1 ) respect to
 any taxpay]1 any individual :o-- 7#a7  
be>s a relation%ip to ! taxpay] describ$
 9 section #aeb7;d77#b7 7o!r ?an        
subp>agraph 7,h7 !re(71 &  7#b7 is      
disabl$ 7)9 ! mean+ ( section           
#afad7;a77#c7 ( ! ,social ,security     
,act74  4  7b7 ,con=m+ am5dm5ts  7#a7   
,section #fbaa7;b77#d77;,a7 ( su* ,code 
is am5d$ by ins]t+ #cf;,c1 aft] #cf;,b14
  7#b7 ,section #acbd7;b77#b7 ( title   
#ca1 ,unit$ ,/ates ,code1 is am5d$ by   
ins]t+ #cf;,c1 aft] #cf;,b14  7#c7 ,!   
table ( sections = subp>t ,c ( "p ,,iv (
 sub*apt] ,a ( *apt] #a ( ! ,int]nal    
,rev5ue ,code ( #aihf is am5d$ by ins]t+
 aft] ! item relat+ to section #cf;,b ! 
foll[+ new item3  ,sec4 #cf;,c4 ,cr$it =
 legal exp5ses paid ) respect to        
e/abli%+ gu>dian%ip ( a family memb] )  
disabilities4  4  7c7 ,effective date ,!

 am5dm5ts made by ?is section %all apply
 to taxable ye>s beg9n+ aft] ! date ( ! 
enactm5t ( ?is ,act4