,,ii  #aai? ,,congress  #b;d ,session   
,s4 #dbia  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,april #ad1 #bjbf,ms4  
,coll9s 7= h]self & ,mr4 ,w>n]7         
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 ( #bjbf4  #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] = !       
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>agraphs3  7,d7 ,qualifi$ family    

c>egiv]  7i7 ,9 g5]al ,except z provid$ 
9 clause 7ii71 ! t]m qualifi$ family    
c>egiv] means an individual :o-- 7,i7   
has complet$ #ejj or m h\rs z a family  
c>egiv] dur+ ! taxable ye> or any #a    
previ\s taxable ye>1 &  7,,ii7 dur+ !   
same taxable ye>1 has complet$ few] ?an 
#ejj h\rs ( paid employm5t 7includ+     
self-employm5t74  7ii7 ,limitation ,an  
individual %all be treat$ z a qualifi$  
family c>egiv] = n m ?an a total (1     
consecutively or nonconsecutively1 !    
less] (-- 7,i7 #a taxable ye> = ea*     
taxable ye> dur+ :i* su* individual met 
! requirem5ts ( subclauses 7,i7 & 7,,ii7
 ( clause 7i71 or  7,,ii7 #e taxable    
ye>s4  7iii7 ,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  7iv7 ,h\rs ,an individual   
%all be treat$ z s]v+ z a family c>egiv]
 dur+ ! h\rs 9 :i* ! individual is      
engag$ 9 c>egiv+ tasks includ+ assi/ance
 ) ba?+ or groom+1 dress+1 laundry1 food
 %opp+ or prep>ation1 h\sekeep+1 manag+ 
m$ications1 transportation1 & mobility  
assi/ance4  7v7 ,plan reliance on       
self-c]tification ,an applicable employ]
 plan is entitl$ to rely on ! writt5    
repres5tation ( an individual t !       
individual 0 a qualifi$ family c>egiv] =
 a taxable ye>4  7,e7 ,applicable doll> 
am\nt = qualifi$ family c>egiv]s ,an    
individual :o is an eligible p>ticipant 
= ! taxable ye> by reason ( be+ a       
qualifi$ family c>egiv] %all be treat$ =
 purposes ( p>agraph 7#b7 9 ! same mann]
 z an eligible p>ticipant :o w\ld atta9 
age #fj b w\ld n atta9 age #fd be=e !   
close ( ! taxable ye>4  4  7c7 ,,ira    
cat*-,up contributions ,clause 7i7 (    

section #bai7;b77#e77;,b7 ( ! ,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 = !   
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 #bjbf4