[Congressional Bills 103th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3867 Introduced in House (IH)]

103d CONGRESS
  2d Session
                                H. R. 3867

  To amend the Internal Revenue Code of 1986 to provide that a foster 
  care provider and a qualified foster individual may share the same 
                                 home.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                           February 11, 1994

  Mr. Swett 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 that a foster 
  care provider and a qualified foster individual may share the same 
                                 home.

    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 ``Foster Care Living Arrangements Act 
of 1994''.

SEC. 2. FOSTER CARE LIVING ARRANGEMENTS.

    (a) In General.--Section 131(b)(1) of the Internal Revenue Code of 
1986 is amended by adding at the end the following new sentence: ``For 
purposes of this section, the foster care provider's home shall include 
shared living arrangements in which the qualified foster individual 
owns or leases the home in which the foster care provider principally 
resides.''.
    (b) Effective Date.--The amendment made by subsection (a) shall 
take effect on the date of the enactment of this Act.

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