113 HR 286 IH: To amend the Internal Revenue Code of 1986 to exclude from gross income certain State foster care program payments made to the biological parents of disabled children. U.S. House of Representatives 2013-01-15 text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.

I 113th CONGRESS 1st Session H. R. 286 IN THE HOUSE OF REPRESENTATIVES January 15, 2013 Mr. Gene Green of Texas 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 exclude from gross income certain State foster care program payments made to the biological parents of disabled children.

1.

Exclusion from gross income of certain State foster care program payments made to biological parents of disabled children

(a)

In general

Subsection (c) of section 131 of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph: (3)

Application to biological parents receiving payments through State foster care programs

A payment made pursuant to a foster care program of a State or political subdivision thereof shall not fail to be treated as a difficulty of care payment which is excludible from gross income under subsection (a) solely because the qualified foster individual with respect to which such payment is made is the biological child of the foster care provider. . (b)

Effective date

The amendment made by this section shall apply to payments made in taxable years ending after the date of the enactment of this Act.