<?xml version="1.0" encoding="UTF-8"?><BillSummaries>
<item congress="117" measure-type="s" measure-number="234" measure-id="id117s234" originChamber="SENATE" orig-publish-date="2021-02-04" update-date="2021-03-19">
<title>Americans Giving Care to Elders (AGE) Act of 2021</title>
<summary summary-id="id117s234v00" currentChamber="SENATE" update-date="2021-03-19">
<action-date>2021-02-04</action-date>
<action-desc>Introduced in Senate</action-desc>
<summary-text><![CDATA[<p><b>Americans Giving Care to Elders (AGE) Act of 2021</b></p> <p>This bill allows a tax credit for a portion of a taxpayer's expenses for eldercare.</p> <p> The credit applies to expenses to care for certain relatives or members of the taxpayer's household who have attained the age of 65 and require assistance with activities of daily living.</p> <p>Eldercare expense include amounts paid for: </p> <ul> <li> medical care, </li> <li> lodging away from home, </li> <li> adult day services, </li> <li> personal care, </li> <li> respite care, </li> <li> assistive technologies and devices (including remote health monitoring), </li> <li> environmental modifications (including home modifications), and </li> <li> counseling or training for a caregiver. </li> </ul> <p>The amount of eldercare expenses incurred during any year that may be taken into account for the credit may not exceed $6,000.</p>]]></summary-text>
</summary>
</item>
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<dc:language>EN</dc:language>
<dc:rights>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.</dc:rights>
<dc:contributor>Congressional Research Service, Library of Congress</dc:contributor>
<dc:description>This file contains bill summaries for federal legislation. A bill summary describes the most significant provisions of a piece of legislation and details the effects the legislative text may have on current law and federal programs. Bill summaries are authored by the Congressional Research Service (CRS) of the Library of Congress. As stated in Public Law 91-510 (2 USC 166 (d)(6)), one of the duties of CRS is "to prepare summaries and digests of bills and resolutions of a public general nature introduced in the Senate or House of Representatives". For more information, refer to the User Guide that accompanies this file.</dc:description>
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