[Congressional Bills 103th Congress]
[From the U.S. Government Publishing Office]
[H.R. 640 Introduced in House (IH)]

103d CONGRESS
  1st Session
                                H. R. 640

  To amend the Internal Revenue Code of 1986 to provide a refundable 
credit for individuals who provide long-term care for family members at 
                                 home.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                            January 26, 1993

Mr. Sandquist 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 
credit for individuals who provide long-term care for family members at 
                                 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 ``Family Home-Care Act of 1992''.

SEC. 2. REFUNDABLE CREDIT FOR LONG-TERM CARE OF FAMILY MEMBERS AT HOME.

    (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 LONG-TERM CARE OF FAMILY MEMBERS AT HOME.

    ``(a) In General.--In the case of an individual who shares a 
principal place of abode for more than one-half of the taxable year 
with 1 or more qualified persons, there shall be allowed as a credit 
against the tax imposed by this chapter for the taxable year an amount 
equal to $10,000 for each such person.
    ``(b) Definitions.--For purposes of this section--
            ``(1) Qualified person.--The term `qualified person' means 
        any individual who--
                    ``(A) is a parent, grandparent, dependent (as 
                defined in section 152), or spouse of the taxpayer,
                    ``(B) is determined by a physician to have an 
                impairment which--
                            ``(i) renders the individual physically or 
                        mentally incapable of caring for himself or 
                        herself, and
                            ``(ii) has lasted, or is expected to last, 
                        at least 6 months, and
                    ``(C) shares a principal place of abode for more 
                than one-half of the taxable year with 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).
    ``(c) Multiple Eligible Taxpayers.--If more than 1 individual is 
eligible for the credit under subsection (a) for any taxable year on 
the basis of the same qualified person--
            ``(1) the individuals shall be jointly limited to 1 such 
        credit for such year, and
            ``(2) the amount of the credit shall be allocated among the 
        individuals in the manner prescribed by the Secretary.
    ``(d) 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 the item relating to section 35 and inserting the following 
new items:

                              ``Sec. 35. Credit for long-term care of 
                                        family members at home.
                              ``Sec. 36. Overpayments of tax.''
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after the date of the enactment of 
this Act.

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