,,ii  #aaith ,,congress  #ast ,session  
,s4 #cbie  ,,in ,,the ,,senate ,,of     
,,the ,,united ,,states  ,december #b1  
#bjbe,mr4 ,welch 7for himself and ,mr4  
,scott of ,florida7 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 establish a  
credit for adult child caregivers4  #a4 
,findings ,congress makes the following 
findings3 7#a7 ,once formed1            
multigenerational families tend to live 
together over time and utilize less paid
 and unpaid formal support4 ,adult child
 proximity may be more directly linked  
with reduced need for formal care than  
availability of a spouse4  7#b7 ,older  
adults in multigenerational homes       
experience less depression and          
isolation1 and show improved cognition  
with concurrent hearing loss4  7#c7 ,an 
older adult with dementia and disability
 co-residing with an adult child has a  
#ej percent lower risk of transitioning 

from the community to a nursing home in 
the subsequent #b years1 compared to    
older adults supported by children      
living outside the home4  #b4           
,multigenerational home caregiver credit
  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;,e the following new section3       
#be;,f4 ,multigenerational home         
caregiver credit  7a7 ,allowance of     
credit ,in the case of an eligible      
individual1 there shall be allowed as a 
credit against the tax imposed by this  
subtitle for the taxable year an amount 
equal to #b1jjj for each qualified      
relative with respect to the individual4
  7b7 ,eligible individual ,for purposes
 of this section-- 7#a7 ,in general ,the
 term eligible individual with respect  
to any taxable year means an            
individual-- 7,a7 who has attained age  
#ah1 or has attained age #af and is     
legally emancipated1 as of the last day 

of such taxable year1  7,b7 who is a    
,united ,states citizen1  7,c7 who has  
the same principal place of abode as a  
qualified relative for not less than #f 
months during the taxable year1  7,d7   
who provides a total of not less than   
#aj hours per week of the assistance    
required by such qualified relative     
pursuant to paragraph 7#b77;,a77iii71   
and  7,e7 who includes with the return  
of tax for the taxable year an          
attestation signed by a licensed health 
care provider that1 to the best of the  
provider's knowledge1 the qualified     
relative meets the requirements of      
clauses 7iii7 and 7iv7 of paragraph     
7#b77;,a74  7#b7 ,qualified relative    
7,a7 ,in general ,the term qualified    
relative with respect to an individual  
means an individual-- 7i7 who bears a   
relationship described in subparagraph  
7,b7 to such individual or to such      
individual's spouse1  7ii7 who has      
attained age #ee as of the last day of  
the taxable year1  7iii7 who is unable  

to perform 7without substantial         
assistance from another individual7 at  
least-- 7,i7 #a activity of daily living
 7as defined in section                 
#ggjb;,b7c77#b77;,b771 and  7,,ii7 #c   
instrumental activities of daily living1
  requiring a total of not less than #aj
 hours per week of assistance with such 
activities1 and  7iv7 with respect to   
whom the period during which clause     
7iii7 applies has lasted or will last   
for not less than #ahj days or the life 
of the individual1 whichever is shorter4
  7,b7 ,relationship ,for purposes of   
subparagraph 7,a71 a relationship       
described in this subparagraph is a     
relationship described in subparagraph  
7,c71 7,d71 7,f71 or 7,g7 of section    
#aeb7;d77#b71 except that only a        
father-in-law or mother-in-law shall be 
taken into account for purposes of      
subparagraph 7,g7 thereof4  7,c7        
,instrumental activities of daily living
  7i7 ,in general ,the term instrumental
 activities of daily living includes    

meal planning and preparation1 managing 
finances1 shopping for food1 clothing1  
and other essential items1 performing   
essential household chores1             
communicating by phone or other media1  
and traveling around and participating  
in the community4  7ii7 ,coordination   
,in prescribing regulations or other    
guidance for purposes of clause 7i71 the
 ,secretary shall to the extent         
practicable coordinate with the         
,secretary of ,health and ,human        
,services to ensure consistency with    
programs under chapter #g of the ,social
 ,security ,act4  7#c7 ,special rule for
 qualified relatives dying during the   
taxable year ,in the case of the death  
of an individual who would be a         
qualified relative with respect to the  
taxpayer but for subparagraph 7,c7 of   
paragraph 7#a7 7determined without      
regard to this paragraph71 such         
subparagraph shall be applied for the   
taxable year in which such individual   
died by substituting #c months for #f   

months4  7c7 ,limitations  7#a7         
,limitation based on adjusted gross     
income ,the #b1jjj amount in subsection 
7a7 shall be reduced 7but not below     
zero7 by #a percent of the excess of the
 taxpayer's adjusted gross income over  
#ge1jjj 7#aej1jjj in the case of a joint
 return74  7#b7 ,only #a taxpayer may   
claim qualified relative ,in the case of
 an individual who is the qualified     
relative by reason of whom the credit   
under this section is allowed1 the      
credit under this section shall be      
allowed to only #a taxpayer with respect
 to such individual for any taxable     
year4 ,if 7but for this paragraph7 such 
individual is a qualified relative of   
more than #a taxpayer for the taxable   
year1 such individual shall be treated  
as the qualified relative of the        
taxpayer with the highest adjusted gross
 income4  7#c7 ,limitation on qualified 
relatives ,not more than #b qualified   
relatives with respect to the taxpayer  
may be taken into account for purposes  

of the credit under this section for any
 taxable year4  7#d7 ,married           
individuals must file joint return ,if  
the taxpayer is a married individual    
7within the meaning of section #ggjc71  
this section shall apply only if the    
taxpayer and the taxpayer's spouse file 
a joint return for the taxable year4    
7#e7 ,coordination with child and       
dependent care credit ,the amount of the
 credit determined under subsection 7a7 
7after the application of paragraph     
7#a77 with respect to any qualified     
relative shall be reduced 7but not below
 zero7 by the amount of any credit      
allowed under section #ba with respect  
to such qualified relative4  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;,e the following
 new item3  ,sec4 #be;,f4               
,multigenerational home caregiver       

credit4  4  7c7 ,effective date ,the    
amendments made by this section shall   
apply to taxable years beginning after  
,december #ca1 #bjbf4