,i #aah? ,,congress #b;d ,session ,h4 ,r4 #ajahb ,,9 ,,! ,,h\se ,,( ,,repres5tatives ,novemb] #bj1 #bjbd,mr4 ,got!im] 7= himself1 ,mr4 ,ciscomani1 ,mr4 ,lawl]1 ,mr4 ,suozzi1 ,ms4 ,wass]man ,s*ultz1 ,mr4 ,soto1 & ,mrs4 ,*]filus-,mc,cormick7 introduc$ ! foll[+ bill2 :i* 0 ref]r$ to ! ,committee on ,ways & ,means ,a ,,bill ,to am5d ! ,int]nal ,rev5ue ,code ( #aihf to waive ! #aj-p]c5t additional tax on e>ly di/ributions f qualifi$ retirem5t plans 9 ! case ( )drawals = family c>egiv+ exp5ses4 #a4 ,%ort title ,?is ,act may be cit$ z ! ,c>egiv] ,f9ancial ,relief ,act4 #b4 ,waiv] ( #aj-p]c5t additional tax on e>ly di/ributions f qualifi$ retirem5t plans 9 ! case ( )drawals = family c>egiv+ exp5ses 7a7 ,9 g5]al ,section #gb7t77#b7 ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ by add+ at ! end ! foll[+ new subp>agraph3 7,n7 ,di/ributions f retirem5t plans 9 case ( family c>egiv+ exp5ses 7i7 ,9 g5]al ,any qualifi$ family c>egiv+ di/ribution4 7ii7 ,limitation ,! aggregate am\nt :i* may be treat$ z a qualifi$ family c>egiv+ di/ribution by any individual %all n exce$ #aj1jjj4 7iii7 ,qualifi$ family c>egiv+ di/ribution ,= purposes ( ?is subp>agraph1 ! t]m qualifi$ family c>egiv+ di/ribution means a di/ribution f an applicable eligible retirem5t plan to an individual = am\nts paid dur+ ! taxable ye> = family c>egiv+ exp5ses4 7iv7 ,applicable eligible retirem5t plan ,! t]m applicable eligible retirem5t plan means an eligible retirem5t plan 7z def9$ 9 p>agraph 7,h77vi77,i774 7v7 ,family c>egiv+ exp5ses ,= purposes ( ?is subp>agraph-- 7,i7 ,9 g5]al ,subject to subclause 7,,iii71 ! t]m family c>egiv+ exp5ses means exp5ditures = goods1 s]vices1 & supports t-- 7aa7 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 & 7bb7 are provid$ solely = use by su* qualifi$ c>e recipi5t4 7,,ii7 ,goods1 s]vices1 & supports ,= purposes ( subclause 7,i71 goods1 s]vices1 & supports 7z def9$ by ! ,secret>y7 %all include-- 7aa7 human assi/ance1 sup]vision1 cu+ & /&by assi/ance1 7bb7 assi/ive te*nologies & devices 7includ+ remote heal? monitor+71 7cc7 environm5tal modifications 7includ+ home modifications71 7dd7 heal? ma9t5ance tasks 7su* z m$ication managem5t71 7ee7 in=mation1 7ff7 transportation ( ! qualifi$ c>e recipi5t1 7gg7 non-heal? items 7su* z incont95ce supplies71 & 7hh7 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,,iii7 ,family c>egiv+ exp5ses = eligible c>egiv]s ,= purposes ( subclause 7,i71 ! foll[+ %all be treat$ z family c>egiv+ exp5ses if paid or incurr$ by an eligible c>egiv]3 7aa7 ,exp5ditures = respite c>e = a qualifi$ c>e recipi5t4 7bb7 ,exp5ditures = c\nsel+1 support gr\ps1 or tra9+ relat+ to c>+ = a qualifi$ c>e recipi5t4 7cc7 ,lo/ wages = unpaid "t (f due to c>+ = a qualifi$ c>e recipi5t z v]ifi$ by an employ]4 7dd7 ,travel co/s ( ! eligible c>egiv] relat$ to c>+ = a qualifi$ c>e recipi5t4 7ee7 ,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,,iv7 ,human assi/ance ,! t]m human assi/ance includes ! co/s ( a direct c>e work]4 7,v7 ,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,,vi7 ,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,,vii7 ,coord9ation ) ,,able ,acc\nts ,family c>egiv+ exp5ses = a taxable ye> %all n include contributions to an ,,able acc\nt 7z def9$ 9 section #ebi;,a74 7vi7 ,eligible c>egiv] ,= purposes ( ?is subp>agraph1 ! t]m eligible c>egiv] means an individual :o dur+ ! taxable ye> pays or incurs family c>egiv+ exp5ses 9 connection ) provid+ c>e = a qualifi$ c>e recipi5t4 7vii7 ,qualifi$ c>e recipi5t ,= purposes ( ?is subp>agraph-- 7,i7 ,9 g5]al ,! t]m qualifi$ c>e recipi5t means1 ) respect to any taxable ye>1 any individual :o-- 7aa7 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 & 7bb7 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 subclause 7,,iii7 = a p]iod-- 7,,aa7 :i* is at lea/ #ahj consecutive days1 & 7,,bb7 a portion ( :i* occurs )9 ! taxable ye>4 7,,ii7 ,p]iod = mak+ c]tification ,a c]tification %all n be treat$ z valid unless x is made )9 ! #cia_/b-mon? p]iod end+ on ! due date describ$ 9 subclause 7,i77bb77or su* o!r p]iod z ! ,secret>y prescribes74 7,,iii7 ,individuals ) long-t]m c>e ne$s ,an individual is describ$ 9 ?is subclause if ! individual meets any ( ! foll[+ requirem5ts3 7aa7 ,! individual is at lea/ #f ye>s ( age &-- 7,,aa7 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 7,,bb7 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 7bb7 ,! 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 7cc7 ,! 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 7viii7 ,am\nt di/ribut$ may be repaid ,rules simil> to ! rules ( subp>agraph 7,h77v7 %all apply4 4 7b7 ,effective date ,! am5dm5t made by ?is section %all apply to di/ributions made aft] ! date ( ! enactm5t ( ?is ,act4