,,ii  #aah? ,,congress  #b;d ,session   
,s4 #eadi  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,septemb] #bd1         
#bjbd,ms4 ,coll9s introduc$ ! foll[+    
bill2 :i* 0 read twice & ref]r$ to !    
,committee on ,f9ance  ,a ,,bill  ,to   
am5d ! ,int]nal ,rev5ue ,code ( #aihf to
 all[ additional cat*-up contributions =
 c]ta9 family c>egiv]s4  #a4 ,%ort title
 ,?is ,act may be cit$ z ! ,cat*+ ,up   
,family ,c>egiv]s ,act ( #bjbd4  #b4    
,additional cat*-up contributions =     
c]ta9 family c>egiv]s  7a7 ,9 g5]al     
,subp>agraph 7,a7 ( section #dad7v77#e7 
( ! ,int]nal ,rev5ue ,code ( #aihf is   
am5d$-- 7#a7 by /rik+ :o w\ld & ins]t+  
8:o--  7i7 w\ld  1  7#b7 by add+ or at !
 end1 &  7#c7 by add+ at ! end ! foll[+ 
new clause3  7ii7 is a qualifi$ family  
c>egiv] z ( ! end ( ! taxable ye>1  4   
7b7 ,qualifi$ family c>egiv] ,p>agraph  
7#f7 ( section #dad7v7 ( ! ,int]nal     
,rev5ue ,code ( #aihf is am5d$ by add+  
at ! end ! foll[+ new subp>agraph3  7,d7
 ,qualifi$ family c>egiv]  7i7 ,9 g5]al 

,! t]m qualifi$ family c>egiv] means an 
individual :o has complet$ #ejj or m    
h\rs z a family c>egiv] dur+ any #a     
taxable ye>4  7ii7 ,limitation ,an      
individual %all be treat$ z a qualifi$  
family c>egiv] = n m ?an a total (1     
consecutively or nonconsecutively1 !    
great] (-- 7,i7 #a taxable ye> = ea*    
taxable ye> dur+ :i* su* individual     
complet$ #ejj or m h\rs z a family      
c>egiv]1 or  7,,ii7 #e taxable ye>s4    
7iii7 ,h\rs ,= purposes ( ?is           
subp>agraph1 ! h\rs dur+ :i* an         
individual 0 a family c>egiv] %all be   
det]m9$ by self-c]tification4  7iv7     
,family c>egiv] ,! t]m family c>egiv]   
means an unpaid family memb]1 a fo/]    
p>5t1 or ano!r unpaid adult1 :o is      
unemploy$ or sev]ely und]employ$ 7z     
det]m9$ by ! ,secret>y7 & :o provides   
9-home c>e1 monitor+1 managem5t1        
sup]vision1 or treatm5t (-- 7,i7 a *ild1
 or  7,,ii7 an adult ) a special ne$ 7z 
def9$ 9 section #bija ( ! ,public ,heal?
 ,s]vice ,act71 includ+ an eld]ly adult 

:o requires c>e or sup]vision due to an 
age-relat$ condition4  4  7c7 ,,ira     
cat*-,up contributions ,clause 7i7 (    
section #bai7;b77#e7 ( ! ,int]nal       
,rev5ue ,code ( #aihf is am5d$ by /rik+ 
:o has atta9$ ! age ( #ej be=e ! close (
 ! taxable ye>1 ! d$uctible am\nt &     
ins]t+ 8:o--  7,i7 has atta9$ ! age (   
#ej be=e ! close ( ! taxable ye>1 or    
7,,ii7 is a qualifi$ family c>egiv] 7z  
def9$ 9 section #dad7v77#f77;,d77 z ( ! 
close ( ! taxable ye>1 ! d$uctible am\nt
 4  7d7 ,effective date ,! am5dm5ts made
 by ?is section %all apply to taxable   
ye>s beg9n+ aft] ,decemb] #ca1 #bjbd4