,i  #aag? ,,congress  #a/ ,session  ,h4 
,r4 #ccba  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,may #ah1 #bjba,ms4   
,sn*ez introduc$ ! foll[+ bill2 :i* 0   
ref]r$ to ! ,committee on ,ways & ,means
  ,a ,,bill  ,to am5d ! ,int]nal ,rev5ue
 ,code ( #aihf to provide a             
nonrefundable cr$it = work+ family      
c>egiv]s4  #a4 ,%ort title ,?is ,act may
 be cit$ z ! ,cr$it = ,c>+ ,act ( #bjba4
  #b4 ,cr$it = work+ family c>egiv]s    
7a7 ,9 g5]al ,subp>t ,a ( "p ,,iv (     
sub*apt] ,a ( *apt] #a ( ! ,int]nal     
,rev5ue ,code ( #aihf is am5d$ by ins]t+
 aft] section #be;,d ! foll[+ new       
section3  #be;,e4 ,work+ family c>egiv]s
  7a7 ,all[ance ( cr$it ,9 ! case ( an  
eligible c>egiv]1 !re %all be all[$ z a 
cr$it aga9/ ! tax impos$ by ?is *apt] = 
! taxable ye> an am\nt equal to #cj     
p]c5t ( ! qualifi$ exp5ses paid by !    
taxpay] dur+ ! taxable ye> to ! ext5t t 
su* exp5ses exce$ #b1jjj4  7b7          
,limitation  7#a7 ,9 g5]al ,! am\nt     
all[$ z a cr$it "u subsection 7a7 = !   

taxable ye> %all n exce$ #e1jjj4  7#b7  
,adju/m5t = inflation ,9 ! case ( any   
taxable ye> beg9n+ aft] #bjba1 ! doll>  
am\nt conta9$ 9 p>agraph 7#a7 %all be   
increas$ by an am\nt equal to ! product 
(-- 7,a7 su* doll> am\nt1 &  7,b7 !     
m$ical c>e co/ adju/m5t det]m9$ "u      
section #bac7;d77#aj77;,b77ii7 = !      
cal5d> ye> 9 :i* ! taxable ye> beg9s1   
det]m9$ by sub/itut+ #bjbj = #aiif 9    
subclause 7,,ii7 !re(4  ,if any increase
 det]m9$ "u ! prec$+ s5t5ce is n a      
multiple ( #ej1 su* increase %all be    
r\nd$ to ! next l[e/ multiple ( #ej4    
7c7 ,eligible c>egiv] ,= purposes ( ?is 
section1 ! t]m eligible c>egiv] means an
 individual :o-- 7#a7 dur+ ! taxable ye>
 pays or incurs qualifi$ exp5ses 9      
connection ) provid+ c>e = a qualifi$   
c>e recipi5t1 &  7#b7 has e>n$ income 7z
 def9$ 9 section #cb7;c77#b77 = !       
taxable ye> 9 excess ( #g1ejj4  7d7     
,qualifi$ c>e recipi5t ,= purposes ( ?is
 section-- 7#a7 ,9 g5]al ,! t]m qualifi$
 c>e recipi5t means1 ) respect to any   

taxable ye>1 any individual :o-- 7,a7 is
 ! sp\se ( ! eligible c>egiv]1 or any   
o!r p]son :o be>s a relation%ip to !    
eligible c>egiv] describ$ 9 any (       
subp>agraphs 7,a7 ?r\gh 7,h7 ( section  
#aeb7;d77#b71 &  7,b7 has be5 c]tifi$1  
be=e ! due date = fil+ ! return ( tax = 
! taxable ye>1 by a lic5s$ heal? c>e    
practition] 7z def9$ 9 section          
#ggjb;,b7c77#d77 z be+ an individual )  
long-t]m c>e ne$s describ$ 9 p>agraph   
7#c7 = a p]iod-- 7i7 :i* is at lea/ #ahj
 consecutive days1 &  7ii7 a portion (  
:i* occurs )9 ! taxable ye>4  7#b7      
,p]iod = mak+ c]tification ,not)/&+     
p>agraph 7#a77;,b71 a c]tification %all 
n be treat$ z valid unless x is made )9 
! #cia_/b-mon? p]iod end+ on su* due    
date 7or su* o!r p]iod z ! ,secret>y    
prescribes74  7#c7 ,individuals )       
long-t]m c>e ne$s ,an individual is     
describ$ 9 ?is p>agraph if ! individual 
meets any ( ! foll[+ requirem5ts3 7,a7  
,! individual is at lea/ #f ye>s ( age  
&-- 7i7 is unable to p]=m 7)\t          

sub/antial assi/ance f ano!r individual7
 at lea/ #b activities ( daily liv+ 7z  
def9$ 9 section #ggjb;,b7c77#b77;,b77   
due to a loss ( functional capacity1 or 
7ii7 requires sub/antial sup]vision to  
protect su* individual f ?reats to heal?
 & safety due to sev]e cognitive        
impairm5t & is unable to p]=m1 )\t      
rem9d+ or cu+ assi/ance1 at lea/ #a     
activity ( daily liv+ 7z s def9$7 or to 
! ext5t provid$ 9 regulations prescrib$ 
by ! ,secret>y 79 consultation ) !      
,secret>y ( ,heal? & ,human ,s]vices71  
is unable to engage 9 age appropriate   
activities4  7,b7 ,! individual is at   
lea/ #b b n #f ye>s ( age & is unable   
due to a loss ( functional capacity to  
p]=m 7)\t sub/antial assi/ance f ano!r  
individual7 at lea/ #b ( ! foll[+       
activities3 eat+1 transf]r+1 or         
mobility4  7,c7 ,! individual is "u #b  
ye>s ( age & requires specific durable  
m$ical equipm5t by reason ( a sev]e     
heal? condition or requires a skill$    
practition] tra9$ to address !          

individual's condition to be available  
if ! individual's p>5ts or gu>dians are 
abs5t4  7e7 ,qualifi$ exp5ses ,=        
purposes ( ?is section-- 7#a7 ,9 g5]al  
,subject to p>agraph 7#d71 ! t]m        
qualifi$ exp5ses means exp5ditures =    
goods1 s]vices1 & supports t-- 7,a7     
assi/ a qualifi$ c>e recipi5t )         
accompli%+ activities ( daily liv+ 7z   
def9$ 9 section #ggjb;,b7c77#b77;,b77 & 
in/rum5tal activities ( daily liv+ 7z   
def9$ 9 section #aiae7k77#f77;,f7 ( !   
,social ,security ,act 7#db ,u4,s4,c4   
#acifn7k77#f77;,f7771 &  7,b7 are       
provid$ solely = use by su* qualifi$ c>e
 recipi5t4  7#b7 ,adju/m5t = o!r tax    
b5efits ,! am\nt ( qualifi$ exp5ses     
o!rwise tak5 into acc\nt "u p>agraph    
7#a7 ) respect to an individual %all be 
r$uc$ by ! sum ( any am\nts paid = !    
b5efit ( su* individual = ! taxable ye> 
:i* are-- 7,a7 tak5 into acc\nt "u      
section #ba or #bac1 or  7,b7 exclud$ f 
gross income "u section #abi1 #bbc7;f71 
or #ebi;,a7c77#a77;,b74  7#c7 ,goods1   

s]vices1 & supports ,= purposes (       
p>agraph 7#a71 goods1 s]vices1 &        
supports 7z def9$ by ! ,secret>y7 %all  
include-- 7,a7 human assi/ance1         
sup]vision1 cu+ & /&by assi/ance1  7,b7 
assi/ive te*nologies & devices 7includ+ 
remote heal? monitor+71  7,c7           
environm5tal modifications 7includ+ home
 modifications71  7,d7 heal? ma9t5ance  
tasks 7su* z m$ication managem5t71  7,e7
 in=mation1  7,f7 transportation ( !    
qualifi$ c>e recipi5t1  7,g7 non-heal?  
items 7su* z incont95ce supplies71 &    
7,h7 coord9ation ( & s]vices = p :o live
 9 _! own home1 a resid5tial sett+1 or a
 nurs+ facility1 z well z ! co/ ( c>e 9 
^! or o!r locations4  7#d7 ,qualifi$    
exp5ses = eligible c>egiv]s ,= purposes 
( p>agraph 7#a71 ! foll[+ %all be treat$
 z qualifi$ exp5ses if paid or incurr$  
by an eligible c>egiv]3 7,a7            
,exp5ditures = respite c>e = a qualifi$ 
c>e recipi5t4  7,b7 ,exp5ditures =      
c\nsel+1 support gr\ps1 or tra9+ relat+ 
to c>+ = a qualifi$ c>e recipi5t4  7,c7 

,lo/ wages = unpaid "t (f due to c>+ = a
 qualifi$ c>e recipi5t z v]ifi$ by an   
employ]4  7,d7 ,travel co/s ( ! eligible
 c>egiv] relat$ to c>+ = a qualifi$ c>e 
recipi5t4  7,e7 ,exp5ditures =          
te*nologies1 z det]m9$ by ! ,secret>y1 t
 assi/ an eligible c>egiv] 9 provid+ c>e
 = a qualifi$ c>e recipi5t4  7#e7 ,human
 assi/ance ,! t]m human assi/ance       
includes ! co/s ( a direct c>e work]4   
7#f7 ,docum5tation ,an exp5se %all n be 
tak5 into acc\nt "u ?is section unless !
 eligible c>egiv] sub/antiates su*      
exp5se "u su* regulations or guidance z 
! ,secret>y %all provide4  7#g7 ,mileage
 rate ,= purposes ( ?is section1 !      
mileage rate = ! use ( a pass5g]        
automobile %all be ! /&>d mileage rate  
us$ to calculate ! d$uctible co/s (     
op]at+ an automobile = m$ical purposes4 
,su* rate may be us$ 9 lieu ( actual    
automobile-relat$ travel exp5ses4  7#h7 
,coord9ation ) ,,able ,acc\nts ,qualifi$
 exp5ses = a taxable ye> %all n include 
contributions to an ,,able acc\nt 7z    

def9$ 9 section #ebi;,a74  7f7 ,phase   
,out ,bas$ on ,adju/$ ,gross ,income ,= 
purposes ( ?is section-- 7#a7 ,9 g5]al  
,! am\nt ( ! cr$it all[able "u          
subsection 7a7 %all be r$uc$ 7b n bel[  
z]o7 by #ajj = ea* #a1jjj 7or fraction  
!re(7 by :i* ! taxpay]'s modifi$ adju/$ 
gross income exce$s ! ?re%old am\nt4    
7#b7 ,modifi$ adju/$ gross income ,! t]m
 modifi$ adju/$ gross income means      
adju/$ gross income increas$ by any     
am\nt exclud$ f gross income "u section 
#iaa1 #ica1 or #icc4  7#c7 ,?re%old     
am\nt ,! t]m ?re%old am\nt means-- 7,a7 
#aej1jjj 9 ! case ( a jo9t return1 &    
7,b7 #ge1jjj 9 any o!r case4  7#d7      
,index+ ,9 ! case ( any taxable ye>     
beg9n+ 9 a cal5d> ye> aft] #bjba1 ea*   
doll> am\nt conta9$ 9 p>agraph 7#c7 %all
 be increas$ by an am\nt equal to !     
product (-- 7,a7 su* doll> am\nt1 &     
7,b7 ! co/-(-liv+ adju/m5t det]m9$ "u   
section #a7;f77#c7 = ! cal5d> ye> 9 :i* 
! taxable ye> beg9s1 det]m9$ by         
sub/itut+ cal5d> ye> #bjbj = cal5d> ye> 

#bjaf 9 subp>agraph 7,a77ii7 !re(4  7#e7
 ,r\nd+ rule ,if any increase det]m9$ "u
 p>agraph 7#d7 is n a multiple ( #ej1   
su* increase %all be r\nd$ to ! next    
l[e/ multiple ( #ej4  7g7 ,id5tification
 requirem5ts ,no cr$it %all be all[$ "u 
?is section to a taxpay] ) respect to   
any qualifi$ c>e recipi5t unless !      
taxpay] includes ! "n & taxpay]         
id5tification numb] ( su* individual1 & 
! id5tification numb] ( ! lic5s$ heal?  
c>e practition] c]tify+ su* individual1 
on ! return ( tax = ! taxable ye>4  4   
7b7 ,cl]ical am5dm5t ,! table ( sections
 = subp>t ,a ( "p ,,iv ( sub*apt] ,a (  
*apt] #a ( su* ,code is am5d$ by ins]t+ 
aft] ! item relat+ to section #be;,d !  
foll[+ new item3  ,sec4 #be;,e4 ,work+  
family c>egiv]s4  4  7c7 ,effective date
 ,! am5dm5ts made by ?is section %all   
apply to taxable ye>s beg9n+ aft]       
,decemb] #ca1 #bjbj4