,,ii #aai? ,,congress #a/ ,session ,s4 #cbie ,,9 ,,! ,,s5ate ,,( ,,! ,,unit$ ,,/ates ,decemb] #b1 #bjbe,mr4 ,wel* 7= himself & ,mr4 ,scott ( ,florida7 introduc$ ! foll[+ bill2 :i* 0 read twice & ref]r$ to ! ,committee on ,f9ance ,a ,,bill ,to am5d ! ,int]nal ,rev5ue ,code ( #aihf to e/abli% a cr$it = adult *ild c>egiv]s4 #a4 ,f9d+s ,congress makes ! foll[+ f9d+s3 7#a7 ,once =m$1 multig5]ational families t5d to live toge!r ov] "t & utilize less paid & unpaid =mal support4 ,adult *ild proximity may be m directly l9k$ ) r$uc$ ne$ = =mal c>e ?an availability ( a sp\se4 7#b7 ,old] adults 9 multig5]ational homes exp]i5ce less depression & isolation1 & %[ improv$ cognition ) concurr5t he>+ loss4 7#c7 ,an old] adult ) dem5tia & disability co-resid+ ) an adult *ild has a #ej p]c5t l[] risk ( transition+ f ! community to a nurs+ home 9 ! subsequ5t #b ye>s1 comp>$ to old] adults support$ by *ildr5 liv+ outside ! home4 #b4 ,multig5]ational home c>egiv] cr$it 7a7 ,9 g5]al ,subp>t ,a ( "p ,,iv ( sub*apt] ,a ( *apt] #a ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ by ins]t+ aft] section #be;,e ! foll[+ new section3 #be;,f4 ,multig5]ational home c>egiv] cr$it 7a7 ,all[ance ( cr$it ,9 ! case ( an eligible individual1 !re %all be all[$ z a cr$it aga9/ ! tax impos$ by ?is subtitle = ! taxable ye> an am\nt equal to #b1jjj = ea* qualifi$ relative ) respect to ! individual4 7b7 ,eligible individual ,= purposes ( ?is section-- 7#a7 ,9 g5]al ,! t]m eligible individual ) respect to any taxable ye> means an individual-- 7,a7 :o has atta9$ age #ah1 or has atta9$ age #af & is legally emancipat$1 z ( ! la/ day ( su* taxable ye>1 7,b7 :o is a ,unit$ ,/ates citiz51 7,c7 :o has ! same pr9cipal place ( abode z a qualifi$ relative = n less ?an #f mon?s dur+ ! taxable ye>1 7,d7 :o provides a total ( n less ?an #aj h\rs p] week ( ! assi/ance requir$ by su* qualifi$ relative pursuant to p>agraph 7#b77;,a77iii71 & 7,e7 :o includes ) ! return ( tax = ! taxable ye> an atte/ation sign$ by a lic5s$ heal? c>e provid] t1 to ! be/ ( ! provid]'s k1 ! qualifi$ relative meets ! requirem5ts ( clauses 7iii7 & 7iv7 ( p>agraph 7#b77;,a74 7#b7 ,qualifi$ relative 7,a7 ,9 g5]al ,! t]m qualifi$ relative ) respect to an individual means an individual-- 7i7 :o be>s a relation%ip describ$ 9 subp>agraph 7,b7 to su* individual or to su* individual's sp\se1 7ii7 :o has atta9$ age #ee z ( ! la/ day ( ! taxable ye>1 7iii7 :o is unable to p]=m 7)\t sub/antial assi/ance f ano!r individual7 at lea/-- 7,i7 #a activity ( daily liv+ 7z def9$ 9 section #ggjb;,b7c77#b77;,b771 & 7,,ii7 #c in/rum5tal activities ( daily liv+1 requir+ a total ( n less ?an #aj h\rs p] week ( assi/ance ) su* activities1 & 7iv7 ) respect to :om ! p]iod dur+ :i* clause 7iii7 applies has la/$ or w la/ = n less ?an #ahj days or ! life ( ! individual1 :i*ev] is %ort]4 7,b7 ,relation%ip ,= purposes ( subp>agraph 7,a71 a relation%ip describ$ 9 ?is subp>agraph is a relation%ip describ$ 9 subp>agraph 7,c71 7,d71 7,f71 or 7,g7 ( section #aeb7;d77#b71 except t only a fa!r-9-law or "m-9-law %all be tak5 into acc\nt = purposes ( subp>agraph 7,g7 !re(4 7,c7 ,in/rum5tal activities ( daily liv+ 7i7 ,9 g5]al ,! t]m in/rum5tal activities ( daily liv+ includes meal plann+ & prep>ation1 manag+ f9ances1 %opp+ = food1 clo?+1 & o!r ess5tial items1 p]=m+ ess5tial h\sehold *ores1 communicat+ by phone or o!r m$ia1 & travel+ ar\nd & p>ticipat+ 9 ! community4 7ii7 ,coord9ation ,9 prescrib+ regulations or o!r guidance = purposes ( clause 7i71 ! ,secret>y %all to ! ext5t practicable coord9ate ) ! ,secret>y ( ,heal? & ,human ,s]vices to ensure consi/5cy ) programs "u *apt] #g ( ! ,social ,security ,act4 7#c7 ,special rule = qualifi$ relatives dy+ dur+ ! taxable ye> ,9 ! case ( ! dea? ( an individual :o w\ld be a qualifi$ relative ) respect to ! taxpay] b = subp>agraph 7,c7 ( p>agraph 7#a7 7det]m9$ )\t reg>d to ?is p>agraph71 su* subp>agraph %all be appli$ = ! taxable ye> 9 :i* su* individual di$ by sub/itut+ #c mon?s = #f mon?s4 7c7 ,limitations 7#a7 ,limitation bas$ on adju/$ gross income ,! #b1jjj am\nt 9 subsection 7a7 %all be r$uc$ 7b n bel[ z]o7 by #a p]c5t ( ! excess ( ! taxpay]'s adju/$ gross income ov] #ge1jjj 7#aej1jjj 9 ! case ( a jo9t return74 7#b7 ,only #a taxpay] may claim qualifi$ relative ,9 ! case ( an individual :o is ! qualifi$ relative by reason ( :om ! cr$it "u ?is section is all[$1 ! cr$it "u ?is section %all be all[$ to only #a taxpay] ) respect to su* individual = any taxable ye>4 ,if 7b = ?is p>agraph7 su* individual is a qualifi$ relative ( m ?an #a taxpay] = ! taxable ye>1 su* individual %all be treat$ z ! qualifi$ relative ( ! taxpay] ) ! highe/ adju/$ gross income4 7#c7 ,limitation on qualifi$ relatives ,n m ?an #b qualifi$ relatives ) respect to ! taxpay] may be tak5 into acc\nt = purposes ( ! cr$it "u ?is section = any taxable ye>4 7#d7 ,m>ri$ individuals mu/ file jo9t return ,if ! taxpay] is a m>ri$ individual 7)9 ! mean+ ( section #ggjc71 ?is section %all apply only if ! taxpay] & ! taxpay]'s sp\se file a jo9t return = ! taxable ye>4 7#e7 ,coord9ation ) *ild & dep5d5t c>e cr$it ,! am\nt ( ! cr$it det]m9$ "u subsection 7a7 7aft] ! application ( p>agraph 7#a77 ) respect to any qualifi$ relative %all be r$uc$ 7b n bel[ z]o7 by ! am\nt ( any cr$it all[$ "u section #ba ) respect to su* qualifi$ relative4 4 7b7 ,cl]ical am5dm5t ,! table ( sections = subp>t ,a ( "p ,,iv ( sub*apt] ,a ( *apt] #a ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ by ins]t+ aft] ! item relat+ to section #be;,e ! foll[+ new item3 ,sec4 #be;,f4 ,multig5]ational home c>egiv] cr$it4 4 7c7 ,effective date ,! am5dm5ts made by ?is section %all apply to taxable ye>s beg9n+ aft] ,decemb] #ca1 #bjbf4