[Congressional Bills 103th Congress]
[From the U.S. Government Publishing Office]
[H.R. 319 Introduced in House (IH)]

103d CONGRESS
  1st Session
                                H. R. 319

To amend the Internal Revenue Code of 1986 to provide a refundable tax 
  credit for taxpayers who maintain households which include elderly 
       persons who are determined by a physician to be disabled.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                            January 5, 1993

 Mr. Quillen 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 provide a refundable tax 
  credit for taxpayers who maintain households which include elderly 
       persons who are determined by a physician to be disabled.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. REFUNDABLE CREDIT FOR TAXPAYERS WITH QUALIFIED ELDERLY 
              PERSONS IN THEIR HOUSEHOLDS.

    (a) In General.--Subpart C of part IV of subchapter A of chapter 1 
of the Internal Revenue Code of 1986 (relating to refundable credits) 
is amended by redesignating section 35 as section 36 and by inserting 
after section 34 the following new section:

``SEC. 35. CREDIT FOR TAXPAYERS WITH QUALIFIED ELDERLY PERSONS IN THEIR 
              HOUSEHOLDS.

    ``(a) Allowance of Credit.--In the case of an individual who 
maintains a household which includes as a member one or more qualified 
elderly persons, there shall be allowed as a credit against the tax 
imposed by this subtitle for the taxable year an amount equal to $1,000 
for each such person.
    ``(b) Limit on Amount Creditable.--The aggregate amount which may 
be taken into account under subsection (a) shall not exceed $2,000 on 
any return for the taxable year.
    ``(c) Definitions.--For purposes of this section--
            ``(1) Qualified elderly person.--The term `qualified 
        elderly person' means any individual (including the spouse of 
        the taxpayer but not including the taxpayer) who--
                    ``(A) has attained age 65 before the close of the 
                taxable year,
                    ``(B) at the close of the taxable year, has an 
                impairment which, as determined by a physician--
                            ``(i) renders such individual physically or 
                        mentally incapable of caring for himself, and
                            ``(ii) has lasted or is expected to last 6 
                        months or longer, and
                    ``(C) has as his principal place of abode for more 
                than half of the taxable year the home of the taxpayer.
            ``(2) Physician.--The term `physician' means a doctor of 
        medicine or osteopathy legally authorized to practice medicine 
        or surgery in the jurisdiction in which he makes the 
        determination under paragraph (1)(B).
    ``(d) Special Rules.--For purposes of this section--
            ``(1) Maintaining a household.--An individual shall be 
        treated as maintaining a household for any period if over half 
        the cost of maintaining the household for such period is 
        furnished by such individual (or, if such individual is married 
        during such period, by such individual and his spouse).
            ``(2) Married couples must file joint return.--If the 
        taxpayer is married at the close of the taxable year, the 
        credit under subsection (a) shall be allowed only if the 
        taxpayer and his spouse file a joint return for the taxable 
        year.
            ``(3) Marital status.--An individual legally separated from 
        his spouse under a decree of divorce or separate maintenance 
        shall not be considered as married.
            ``(4) Certain married individuals living apart.--If--
                    ``(A) an individual who is married and who files a 
                separate return--
                            ``(i) maintains a household which includes 
                        as a member one or more qualified elderly 
                        persons, and
                            ``(ii) furnishes over half of the cost of 
                        maintaining such household during such taxable 
                        year, and
                    ``(B) during the last 6 months of such taxable year 
                such individual's spouse is not a member of such 
                household,
        such individual shall not be considered as married.
    ``(e) Regulations.--The Secretary shall prescribe such regulations 
as may be necessary to carry out the purposes of this section.''
    (b) Clerical Amendment.--The table of sections for subpart C of 
part IV of subchapter A of chapter 1 of such Code is amended by 
striking out the item relating to section 35 and inserting in lieu 
thereof the following:

                              ``Sec. 35. Credit for taxpayers with 
                                        qualified elderly persons in 
                                        their households.
                              ``Sec. 36. Overpayments of tax.''

SEC. 2. EFFECTIVE DATE.

    The amendments made by section 1 of this Act shall apply to taxable 
years beginning after the date of the enactment of this Act.

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