,i  #aagth ,,congress  #ast ,session    
,h4 ,r4 #ccba  ,,in ,,the ,,house ,,of  
,,representatives  ,may #ah1 #bjba,ms4  
,snchez introduced the following bill2  
which was referred to the ,committee on 
,ways and ,means  ,a ,,bill  ,to amend  
the ,internal ,revenue ,code of #aihf to
 provide a nonrefundable credit for     
working family caregivers4  #a4 ,short  
title ,this ,act may be cited as the    
,credit for ,caring ,act of #bjba4  #b4 
,credit for working family caregivers   
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 ,working family caregivers  7a7 
,allowance of credit ,in the case of an 
eligible caregiver1 there shall be      
allowed as a credit against the tax     
imposed by this chapter for the taxable 
year an amount equal to #cj percent of  
the qualified expenses paid by the      
taxpayer during the taxable year to the 

extent that such expenses exceed #b1jjj4
  7b7 ,limitation  7#a7 ,in general ,the
 amount allowed as a credit under       
subsection 7a7 for the taxable year     
shall not exceed #e1jjj4  7#b7          
,adjustment for inflation ,in the case  
of any taxable year beginning after     
#bjba1 the dollar amount contained in   
paragraph 7#a7 shall be increased by an 
amount equal to the product of-- 7,a7   
such dollar amount1 and  7,b7 the       
medical care cost adjustment determined 
under section #bac7;d77#aj77;,b77ii7 for
 the calendar year in which the taxable 
year begins1 determined by substituting 
#bjbj for #aiif in subclause 7,,ii7     
thereof4  ,if any increase determined   
under the preceding sentence is not a   
multiple of #ej1 such increase shall be 
rounded to the next lowest multiple of  
#ej4  7c7 ,eligible caregiver ,for      
purposes of this section1 the term      
eligible caregiver means an individual  
who-- 7#a7 during the taxable year pays 
or incurs qualified expenses in         

connection with providing care for a    
qualified care recipient1 and  7#b7 has 
earned income 7as defined in section    
#cb7;c77#b77 for the taxable year in    
excess of #g1ejj4  7d7 ,qualified care  
recipient ,for purposes of this         
section-- 7#a7 ,in general ,the term    
qualified care recipient means1 with    
respect to any taxable year1 any        
individual who-- 7,a7 is the spouse of  
the eligible caregiver1 or any other    
person who bears a relationship to the  
eligible caregiver described in any of  
subparagraphs 7,a7 through 7,h7 of      
section #aeb7;d77#b71 and  7,b7 has been
 certified1 before the due date for     
filing the return of tax for the taxable
 year1 by a licensed health care        
practitioner 7as defined in section     
#ggjb;,b7c77#d77 as being an individual 
with long-term care needs described in  
paragraph 7#c7 for a period-- 7i7 which 
is at least #ahj consecutive days1 and  
7ii7 a portion of which occurs within   
the taxable year4  7#b7 ,period for     

making certification ,notwithstanding   
paragraph 7#a77;,b71 a certification    
shall not be treated as valid unless it 
is made within the #cia_/b-month period 
ending on such due date 7or such other  
period as the ,secretary prescribes74   
7#c7 ,individuals with long-term care   
needs ,an individual is described in    
this paragraph if the individual meets  
any of the following requirements3 7,a7 
,the individual is at least #f years of 
age and-- 7i7 is unable to perform      
7without substantial assistance from    
another individual7 at least #b         
activities of daily living 7as defined  
in section #ggjb;,b7c77#b77;,b77 due to 
a loss of functional capacity1 or  7ii7 
requires substantial supervision to     
protect such individual from threats to 
health and safety due to severe         
cognitive impairment and is unable to   
perform1 without reminding or cuing     
assistance1 at least #a activity of     
daily living 7as so defined7 or to the  
extent provided in regulations          

prescribed by the ,secretary 7in        
consultation with the ,secretary of     
,health and ,human ,services71 is unable
 to engage in age appropriate           
activities4  7,b7 ,the individual is at 
least #b but not #f years of age and is 
unable due to a loss of functional      
capacity to perform 7without substantial
 assistance from another individual7 at 
least #b of the following activities3   
eating1 transferring1 or mobility4  7,c7
 ,the individual is under #b years of   
age and requires specific durable       
medical equipment by reason of a severe 
health condition or requires a skilled  
practitioner trained to address the     
individual's condition to be available  
if the individual's parents or guardians
 are absent4  7e7 ,qualified expenses   
,for purposes of this section-- 7#a7 ,in
 general ,subject to paragraph 7#d71 the
 term qualified expenses means          
expenditures for goods1 services1 and   
supports that-- 7,a7 assist a qualified 
care recipient with accomplishing       

activities of daily living 7as defined  
in section #ggjb;,b7c77#b77;,b77 and    
instrumental activities of daily living 
7as defined in section #aiae7k77#f77;,f7
 of the ,social ,security ,act 7#db     
,u4,s4,c4 #acifn7k77#f77;,f7771 and     
7,b7 are provided solely for use by such
 qualified care recipient4  7#b7        
,adjustment for other tax benefits ,the 
amount of qualified expenses otherwise  
taken into account under paragraph 7#a7 
with respect to an individual shall be  
reduced by the sum of any amounts paid  
for the benefit of such individual for  
the taxable year which are-- 7,a7 taken 
into account under section #ba or #bac1 
or  7,b7 excluded from gross income     
under section #abi1 #bbc7;f71 or        
#ebi;,a7c77#a77;,b74  7#c7 ,goods1      
services1 and supports ,for purposes of 
paragraph 7#a71 goods1 services1 and    
supports 7as defined by the ,secretary7 
shall include-- 7,a7 human assistance1  
supervision1 cuing and standby          
assistance1  7,b7 assistive technologies

 and devices 7including remote health   
monitoring71  7,c7 environmental        
modifications 7including home           
modifications71  7,d7 health maintenance
 tasks 7such as medication management71 
7,e7 information1  7,f7 transportation  
of the qualified care recipient1  7,g7  
non-health items 7such as incontinence  
supplies71 and  7,h7 coordination of and
 services for people who live in their  
own home1 a residential setting1 or a   
nursing facility1 as well as the cost of
 care in these or other locations4  7#d7
 ,qualified expenses for eligible       
caregivers ,for purposes of paragraph   
7#a71 the following shall be treated as 
qualified expenses if paid or incurred  
by an eligible caregiver3 7,a7          
,expenditures for respite care for a    
qualified care recipient4  7,b7         
,expenditures for counseling1 support   
groups1 or training relating to caring  
for a qualified care recipient4  7,c7   
,lost wages for unpaid time off due to  
caring for a qualified care recipient as

 verified by an employer4  7,d7 ,travel 
costs of the eligible caregiver related 
to caring for a qualified care          
recipient4  7,e7 ,expenditures for      
technologies1 as determined by the      
,secretary1 that assist an eligible     
caregiver in providing care for a       
qualified care recipient4  7#e7 ,human  
assistance ,the term human assistance   
includes the costs of a direct care     
worker4  7#f7 ,documentation ,an expense
 shall not be taken into account under  
this section unless the eligible        
caregiver substantiates such expense    
under such regulations or guidance as   
the ,secretary shall provide4  7#g7     
,mileage rate ,for purposes of this     
section1 the mileage rate for the use of
 a passenger automobile shall be the    
standard mileage rate used to calculate 
the deductible costs of operating an    
automobile for medical purposes4 ,such  
rate may be used in lieu of actual      
automobile-related travel expenses4     
7#h7 ,coordination with ,,able ,accounts

 ,qualified expenses for a taxable year 
shall not include contributions to an   
,,able account 7as defined in section   
#ebi;,a74  7f7 ,phase ,out ,based on    
,adjusted ,gross ,income ,for purposes  
of this section-- 7#a7 ,in general ,the 
amount of the credit allowable under    
subsection 7a7 shall be reduced 7but not
 below zero7 by #ajj for each #a1jjj 7or
 fraction thereof7 by which the         
taxpayer's modified adjusted gross      
income exceeds the threshold amount4    
7#b7 ,modified adjusted gross income    
,the term modified adjusted gross income
 means adjusted gross income increased  
by any amount excluded from gross income
 under section #iaa1 #ica1 or #icc4     
7#c7 ,threshold amount ,the term        
threshold amount means-- 7,a7 #aej1jjj  
in the case of a joint return1 and  7,b7
 #ge1jjj in any other case4  7#d7       
,indexing ,in the case of any taxable   
year beginning in a calendar year after 
#bjba1 each dollar amount contained in  
paragraph 7#c7 shall be increased by an 

amount equal to the product of-- 7,a7   
such dollar amount1 and  7,b7 the       
cost-of-living adjustment determined    
under section #a7;f77#c7 for the        
calendar year in which the taxable year 
begins1 determined by substituting      
calendar year #bjbj for calendar year   
#bjaf in subparagraph 7,a77ii7 thereof4 
7#e7 ,rounding rule ,if any increase    
determined under paragraph 7#d7 is not a
 multiple of #ej1 such increase shall be
 rounded to the next lowest multiple of 
#ej4  7g7 ,identification requirements  
,no credit shall be allowed under this  
section to a taxpayer with respect to   
any qualified care recipient unless the 
taxpayer includes the name and taxpayer 
identification number of such           
individual1 and the identification      
number of the licensed health care      
practitioner certifying such individual1
 on the return of tax for the taxable   
year4  4  7b7 ,clerical amendment ,the  
table of sections for subpart ,a of part
 ,,iv of subchapter ,a of chapter #a of 

such ,code is amended by inserting after
 the item relating to section #be;,d the
 following new item3  ,sec4 #be;,e4     
,working family caregivers4  4  7c7     
,effective date ,the amendments made by 
this section shall apply to taxable     
years beginning after ,december #ca1    
#bjbj4