,,ii  #aafth ,,congress  #ast ,session  
,s4 #acea  ,,in ,,the ,,senate ,,of     
,,the ,,united ,,states  ,may #g1       
#bjai,ms4 ,klobuchar 7for herself1 ,ms4 
,smith1 ,ms4 ,hirono1 and ,mrs4         
,feinstein7 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 #bjai4  #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 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    
paid by such individual during the      
taxable year4  7#b7 ,applicable         
percentage ,for purposes of paragraph   
7#a71 the term applicable percentage    
means #bj percent1 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 ,for        
purposes of this section-- 7#a7         
,qualifying individual ,the term        
qualifying individual means an          
individual-- 7,a7 who has attained age  
#fe1  7,b7 who requires assistance with 
activities of daily living1 and  7,c7   
who is1 with respect to the taxpayer or 
the taxpayer's spouse-- 7i7 the father  
or mother or an ancestor of such father 
or mother1  7ii7 the father-in-law or   
mother-in-law or an ancestor of such    

father-in-law or mother-in-law1  7iii7  
the stepfather or stepmother or an      
ancestor of such stepfather or          
stepmother1 or  7iv7 any other person   
who1 for the taxable year1 has the same 
principal place of abode as the taxpayer
 and is a member of the household of the
 taxpayer4  7#b7 ,eldercare expenses    
7,a7 ,in general ,the term eldercare    
expenses means the following amounts    
paid for expenses relating to the care  
of a qualifying individual3 7i7 ,medical
 care 7as defined in section            
#bac7;d77#a71 without regard to         
subparagraph ,d thereof74  7ii7 ,lodging
 away from home in accordance with      
section #bac7;d77#b74  7iii7 ,adult day 
services4  7iv7 ,personal care4  7v7    
,respite care4  7vi7 ,assistive         
technologies and devices 7including     
remote health monitoring74  7vii7       
,environmental modifications 7including 
home modifications74  7viii7 ,counseling
 or training for a caregiver4  7,b7     
,definitions ,for purposes of           

subparagraph 7,a7-- 7i7 ,adult day      
services ,the term adult day services   
means care provided for adults with     
functional or cognitive impairments     
through a structured1 community-based   
group program which provides health1    
social1 and other related support       
services on a less than #bd-;hour basis4
  7ii7 ,personal care ,the term personal
 care means reasonable personal care    
services provided to assist with daily  
living which do not require the skills  
of qualified technical or professional  
personnel4  7iii7 ,respite care ,the    
term respite care means planned or      
emergency care intended to provide      
temporary relief to a caregiver4  7,c7  
,care centers  7i7 ,in general          
,eldercare expenses described in        
subparagraph 7,a7 which are incurred for
 services provided outside the          
taxpayer's household by a care center   
shall be taken into account only if such
 center complies with all applicable    
laws and regulations of a ,state or unit

 of local government4  7ii7 ,care center
 ,for purposes of this subparagraph1 the
 term care center means any facility    
which-- 7,i7 provides care for more than
 #f individuals1 and  7,,ii7 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      
limitation  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 year1 if any4  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 with respect to whom1 for   

the taxable year1 a deduction under     
section #aea7;c7 is allowable either to 
the taxpayer or the taxpayer's spouse4  
,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  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 1 #be;,e after #bd 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