,,ii #aai? ,,congress #b;d ,session ,s4 #dfdg ,,9 ,,! ,,s5ate ,,( ,,! ,,unit$ ,,/ates ,june #a1 #bjbf,ms4 ,klobu*> 7= h]self & ,ms4 ,smi?7 introduc$ ! foll[+ bill2 :i* 0 read twice & ref]r$ to ! ,committee on ,f9ance ,a ,,bill ,to am5d ! ,int]nal ,rev5ue ,code ( #aihf to provide an income tax cr$it = eld]c>e exp5ses4 #a4 ,%ort title ,?is ,act may be cit$ z ! ,am]icans ,giv+ ,c>e to ,eld]s ,act ( #bjbf or ! ,,age ,act ( #bjbf4 #b4 ,cr$it = eld]c>e exp5ses 7a7 ,9 g5]al ,subp>t ,a ( "p ,,iv ( sub*apt] ,a ( *apt] #a ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ by ins]t+ aft] section #be;,f ! foll[+ new section3 #be;,g4 ,exp5ses = eld]c>e 7a7 ,all[ance ( cr$it 7#a7 ,9 g5]al ,9 ! case ( an individual = :i* !re are #a or m qualify+ individuals ) respect to su* individual1 !re %all be all[$ z a cr$it aga9/ ! tax impos$ by ?is *apt] = ! taxable ye> an am\nt equal to ! applicable p]c5tage ( ! eld]c>e exp5ses paid by su* individual dur+ ! taxable ye>4 7#b7 ,applicable p]c5tage ,= purposes ( p>agraph 7#a71 ! t]m applicable p]c5tage means #bj p]c5t1 r$uc$ 7b n bel[ z]o7 by #a p]c5tage po9t = ea* #d1jjj 7or fraction !re(7 by :i* ! taxpay]'s adju/$ gross income = ! taxable ye> exce$s #abj1jjj4 7b7 ,def9itions ,= purposes ( ?is section-- 7#a7 ,qualify+ individual ,! t]m qualify+ individual means an individual-- 7,a7 :o has atta9$ age #fe1 7,b7 :o requires assi/ance ) activities ( daily liv+1 & 7,c7 :o is1 ) respect to ! taxpay] or ! taxpay]'s sp\se-- 7i7 ! fa!r or "m or an ance/or ( su* fa!r or "m1 7ii7 ! fa!r-9-law or "m-9-law or an ance/or ( su* fa!r-9-law or "m-9-law1 7iii7 ! /epfa!r or /epmo!r or an ance/or ( su* /epfa!r or /epmo!r1 or 7iv7 any o!r p]son :o1 = ! taxable ye>1 has ! same pr9cipal place ( abode z ! taxpay] & is a memb] ( ! h\sehold ( ! taxpay]4 7#b7 ,eld]c>e exp5ses 7,a7 ,9 g5]al ,! t]m eld]c>e exp5ses means ! foll[+ am\nts paid = exp5ses relat+ to ! c>e ( a qualify+ individual3 7i7 ,m$ical c>e 7z def9$ 9 section #bac7;d77#a71 )\t reg>d to subp>agraph 7,d7 !re(74 7ii7 ,lodg+ away f home 9 accordance ) section #bac7;d77#b74 7iii7 ,adult day s]vices4 7iv7 ,p]sonal c>e4 7v7 ,respite c>e4 7vi7 ,assi/ive te*nologies & devices 7includ+ remote heal? monitor+74 7vii7 ,environm5tal modifications 7includ+ home modifications74 7viii7 ,c\nsel+ or tra9+ = a c>egiv]4 7,b7 ,def9itions ,= purposes ( subp>agraph 7,a7-- 7i7 ,adult day s]vices ,! t]m adult day s]vices means c>e provid$ = adults ) functional or cognitive impairm5ts ?r\gh a /ructur$1 community-bas$ gr\p program :i* provides heal?1 social1 & o!r relat$ support s]vices on a less ?an #bd-;h\r basis4 7ii7 ,p]sonal c>e ,! t]m p]sonal c>e means reasonable p]sonal c>e s]vices provid$ to assi/ ) daily liv+ :i* d n require ! skills ( qualifi$ te*nical or pr(essional p]sonnel4 7iii7 ,respite c>e ,! t]m respite c>e means plann$ or em]g5cy c>e int5d$ to provide tempor>y relief to a c>egiv]4 7,c7 ,c>e c5t]s 7i7 ,9 g5]al ,eld]c>e exp5ses describ$ 9 subp>agraph 7,a7 :i* are incurr$ = s]vices provid$ outside ! taxpay]'s h\sehold by a c>e c5t] %all be tak5 into acc\nt only if su* c5t] complies ) all applicable laws & regulations ( a ,/ate or unit ( local gov]nm5t4 7ii7 ,c>e c5t] ,= purposes ( ?is subp>agraph1 ! t]m c>e c5t] means any facility :i*-- 7,i7 provides c>e = m ?an #f individuals1 & 7,,ii7 receives a fee1 paym5t1 or grant = provid+ s]vices = any ( ! individuals 7reg>dless ( :e!r su* facility is op]at$ = pr(it74 7c7 ,doll> limitation 7#a7 ,9 g5]al ,! am\nt ( ! eld]c>e exp5ses incurr$ dur+ any taxable ye> :i* may be tak5 into acc\nt "u subsection 7a7 %all n exce$ #f1jjj4 7#b7 ,coord9ation ) dep5d5t c>e assi/ance exclusion ,! doll> am\nt 9 p>agraph 7#a7 %all be r$uc$ by ! aggregate am\nt exclud$ f gross income "u section #abi = ! taxable ye>1 if any4 7d7 ,special rules ,= purposes ( ?is section-- 7#a7 ,paym5ts to relat$ individuals ,no cr$it %all be all[$ "u subsection 7a7 = any am\nt paid to an individual ) respect to :om1 = ! taxable ye>1 a d$uction "u section #aea7;c7 is all[able ei!r to ! taxpay] or ! taxpay]'s sp\se4 ,= purposes ( ?is p>agraph1 ! t]m taxable ye> means ! taxable ye> ( ! taxpay] 9 :i* ! s]vice is p]=m$4 7#b7 ,id5tify+ in=mation requir$ ) respect to s]vice provid] ,no cr$it %all be all[$ "u subsection 7a7 = any am\nt paid to any p]son unless-- 7,a7 ! "n1 address1 & taxpay] id5tification numb] ( su* p]son are includ$ on ! return claim+ ! cr$it1 or 7,b7 if su* p]son is an organization describ$ 9 section #eja7;c77#c7 & exempt f tax "u section #eja7;a71 ! "n & address ( su* p]son are includ$ on ! return claim+ ! cr$it4 ,9 ! case ( a failure to provide ! in=mation requir$ "u ! prec$+ s5t5ce1 ! prec$+ s5t5ce %all n apply if x is %[n t ! taxpay] ex]cis$ due dilig5ce 9 attempt+ to provide ! in=mation s requir$4 7#c7 ,id5tify+ in=mation requir$ ) respect to qualify+ individuals ,no cr$it %all be all[$ "u subsection 7a7 ) respect to any qualify+ individual unless ! taxpay] id5tification numb] ( su* individual is includ$ on ! return claim+ ! cr$it4 7e7 ,d5ial ( d\ble b5efit ,no cr$it %all be all[$ "u subsection 7a7 = any am\nt ) respect to :i* a cr$it is all[$ "u section #ba4 7f7 ,regulations ,! ,secret>y %all prescribe su* regulations z may be necess>y to c>ry out ! purposes ( ?is section4 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;,f ! foll[+ new item3 ,sec4 #be;,g4 ,exp5ses = eld]c>e44 7c7 ,con=m+ am5dm5ts 7#a7 ,section #bac7;e7 ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$-- 7,a7 by ins]t+ or section #be;,g aft] section #ba1 & 7,b7 by ins]t+ & eld]s aft] c]ta9 dep5d5ts 9 ! head+4 7#b7 ,section #fbac7;g77#b7 ( su* ,code is am5d$-- 7,a7 by ins]t+ 1 section #be;,g 7relat+ to exp5ses = c>e ( eld]s71 aft] 7relat+ to exp5ses = h\sehold & dep5d5t c>e s]vices necess>y = ga9ful employm5t7 9 subp>agraph 7,h71 & 7,b7 by ins]t+ 1 #be;,g aft] #bd 9 subp>agraph 7,l74 7d7 ,effective date ,! am5dm5ts made by ?is section %all apply to taxable ye>s beg9n+ aft] ! date ( ! enactm5t ( ?is ,act4