[Congressional Bills 108th Congress]
[From the U.S. Government Publishing Office]
[H.R. 5215 Introduced in House (IH)]
108th CONGRESS
2d Session
H. R. 5215
To amend the Internal Revenue Code of 1986 to allow a nonrefundable tax
credit for elder care expenses.
_______________________________________________________________________
IN THE HOUSE OF REPRESENTATIVES
October 5, 2004
Mr. Burns introduced the following bill; which was referred to the
Committee on Ways and Means
_______________________________________________________________________
A BILL
To amend the Internal Revenue Code of 1986 to allow a nonrefundable tax
credit for elder care expenses.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the ``Senior Elder Care Relief and
Empowerment (SECURE) Act''.
SEC. 2. CREDIT FOR ELDER CARE.
(a) In General.--Subpart A of part IV of subchapter A of chapter 1
of the Internal Revenue Code of 1986 is amended by inserting after
section 25B the following new section:
``SEC. 25C. ELDER CARE EXPENSES.
``(a) Allowance of Credit.--In the case of an individual, there
shall be allowed as a credit against the tax imposed by this chapter 50
percent of so much of the qualified elder care expenses paid or
incurred by the taxpayer with respect to each qualified senior citizen
as exceeds $1,000.
``(b) Qualified Senior Citizen.--For purposes of this section, the
term `qualified senior citizen' means an individual--
``(1) who has attained normal retirement age (as determined
under section 216 of the Social Security Act) before the close
of the taxable year,
``(2) who is a chronically ill individual (within the
meaning of section 7702B(c)(2)(B)), and
``(3) who is--
``(A) the taxpayer,
``(B) a family member (within the meaning of
section 529(e)(2)) of the taxpayer, or
``(C) a dependent (within the meaning of section
152) of the taxpayer.
``(c) Qualified Elder Care Expenses.--For purposes of this
section--
``(1) In general.--The term `qualified elder care expenses'
means expenses paid or incurred by the taxpayer with respect to
the qualified senior citizen for--
``(A) qualified long-term care services (as defined
in section 7702B(c)),
``(B) respite care, or
``(C) adult day care.
``(2) Exceptions.--The term `qualified elder care expenses'
does not include--
``(A) any expense to the extent such expense is
compensated for by insurance or otherwise, and
``(B) any expense paid to a nursing facility (as
defined in section 1919 of the Social Security Act).
``(d) Other Definitions and Special Rules.--
``(1) Adult day care.--The term `adult day care' means care
provided for a qualified senior citizen through a structured,
community-based group program which provides health, social,
and other related support services on a less than 16-hour per
day basis.
``(2) Respite care.--The term `respite care' means planned
or emergency care provided to a qualified senior citizen in
order to provide temporary relief to a caregiver of such senior
citizen.
``(3) Married individuals.--Rules similar to the rules of
paragraphs (2), (3), and (4) of section 21(e) shall apply for
purposes of this section.
``(4) No double benefit.--No deduction or other credit
under this chapter shall take into account any expense taken
into account for purposes of determining the credit under this
section.
``(5) Identifying information required with respect to
service provider.--No credit shall be allowed under subsection
(a) for any amount paid to any person unless--
``(A) the name, address, and taxpayer
identification number of such person are included on
the return claiming the credit, or
``(B) if such person is an organization described
in section 501(c)(3) and exempt from tax under section
501(a), the name and address of such person are
included on the return claiming the credit.
In the case of a failure to provide the information required
under the preceding sentence, the preceding sentence shall not
apply if it is shown that the taxpayer exercised due diligence
in attempting to provide the information so required.
``(6) Identifying information required with respect to
qualified senior citizens.--No credit shall be allowed under
this section with respect to any qualified senior citizen
unless the TIN of such senior citizen is included on the return
claiming the credit.''.
(b) Conforming Amendments.--
(1) Section 6213(g)(2)(H) (relating to mathematical or
clerical error) is amended by inserting ``, section 25C
(relating to elder care expenses),'' after ``employment)''.
(2) The table of sections for subpart A of part IV of
subchapter A of chapter 1 of the Internal Revenue Code of 1986
is amended by inserting after the item relating to section 25B
the following new item:
``Sec. 25C. Elder care expenses.''.
(c) Effective Date.--The amendments made by this section shall
apply to expenses incurred in taxable years beginning after December
31, 2003.
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