[Congressional Bills 103th Congress]
[From the U.S. Government Publishing Office]
[S. 2288 Introduced in Senate (IS)]

103d CONGRESS
  2d Session
                                S. 2288

  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 SENATE OF THE UNITED STATES

                July 15 (legislative day, July 11), 1994

   Mr. Gregg introduced the following bill; which was read twice and 
                  referred to the Committee on Finance

_______________________________________________________________________

                                 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 of the Internal Revenue Code of 1986 
(relating to foster care payments) is amended by adding at the end the 
following new subsection:
    ``(d) Special Rule Where Provider Lives With Individual Receiving 
Care.--For purposes of this section, if a provider of foster care is 
living in the home of the individual receiving the foster care, that 
home shall be treated as the home of the foster care provider.''
    (b) Effective Date.--The amendments made by subsection (a) shall 
apply to payments on and after the date of the enactment of this Act, 
in taxable years ending on and after such date.
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