[Congressional Bills 104th Congress]
[From the U.S. Government Publishing Office]
[S. 1216 Introduced in Senate (IS)]







104th CONGRESS
  1st Session
                                S. 1216

To amend the Internal Revenue Code of 1986 to provide a tax credit for 
 individuals who provide care in their home for certain individuals in 
                     need, and for other purposes.


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

            September 6 (legislative day, September 5), 1995

   Mr. Coats 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 a tax credit for 
 individuals who provide care in their home for certain individuals in 
                     need, and for other purposes.
    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 ``Compassion Credit Act''.

SEC. 2. CREDIT FOR CHARITABLE CONTRIBUTIONS TO INDIVIDUALS PROVIDING 
              HOME CARE TO CERTAIN INDIVIDUALS IN NEED.

    (a) In General.--Subpart A of part IV of subchapter A of chapter 1 
of the Internal Revenue Code of 1986 (relating to nonrefundable 
personal credits) is amended by inserting after section 22 the 
following new section:

``SEC. 23. CREDIT FOR HOME CARE FOR NEEDY INDIVIDUALS.

    ``(a) In General.--In the case of an individual, there shall be 
allowed as a credit against the tax imposed by this chapter for a 
taxable year an amount equal to $500 for each eligible individual.
    ``(b) Eligible Individual.--For purposes of this section--
            ``(1) In general.--The term `eligible individual' means an 
        individual--
                    ``(A) who is a member of a class of individuals 
                described in paragraph (2), and
                    ``(B) to whom the taxpayer provides qualified home 
                care services which are required by the individual by 
                reason of being a member of such a class.
            ``(2) Needy individuals.--The classes of individuals 
        described in this paragraph are as follows:
                    ``(A) Unmarried pregnant women.
                    ``(B) Hospice care patients, including AIDS 
                patients and cancer patients.
                    ``(C) Homeless individuals.
                    ``(D) Battered women and battered women with 
                children.
            ``(3) Qualified home care services.--The term `qualified 
        home care services' means those services which the taxpayer is 
        certified as being qualified to provide to an eligible 
        individual by an organization--
                    ``(A) which is described in section 501(c)(3) and 
                exempt from tax under section 501(a), and
                    ``(B) the predominant activity of which is 
                providing care to one or more classes of eligible 
                individuals.''
    (b) Clerical Amendment.--The table of sections for subpart A of 
part IV of subchapter A of chapter 1 of the Internal Revenue Code of 
1986 is amended by inserting after the item relating to section 22 the 
following new item:

                              ``Sec. 23. Credit for home care for needy 
                                        individuals.''
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 1995.
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