[Congressional Bills 105th Congress]
[From the U.S. Government Publishing Office]
[H.R. 4484 Introduced in House (IH)]







105th CONGRESS
  2d Session
                                H. R. 4484

  To amend the Internal Revenue Code of 1986 to allow a deduction for 
  expenses paid for attending conferences on treatment and management 
       relating to a dependent child's chronic medical condition.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             August 6, 1998

 Mr. Miller of California (for himself, Mr. Waxman, Mr. Hilliard, Mr. 
 Frost, Mr. Moran of Virginia, Ms. Pelosi, Ms Carson, Mr. Sandlin, Ms. 
 Furse, Mr. Farr of California, Mr. Stark, and Mr. McNulty) 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 allow a deduction for 
  expenses paid for attending conferences on treatment and management 
       relating to a dependent child's chronic medical condition.

    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 ``Tax Assistance for Children With 
Chronic Medical Conditions Act''.

SECTION 1. DEDUCTION FOR COSTS OF ATTENDING CONFERENCE RELATING TO 
              DEPENDENT CHILD'S CHRONIC MEDICAL CONDITIONS.

    (a) In General.--Subsection (a) of section 213 of the Internal 
Revenue Code of 1986 (relating to medical, dental, etc., expenses) is 
amended to read as follows:
    ``(a) Allowance of Deduction.--There shall be allowed as a 
deduction the expenses paid during the taxable year, not compensated 
for by insurance or otherwise, for--
            ``(1) medical care of the taxpayer, his spouse, or a 
        dependent (as defined in section 152), to the extent that such 
        expenses exceed 7.5 percent of adjusted gross income, and
            ``(2) qualified conference on chronic medical conditions 
        expenses of the taxpayer, his spouse, and the chronically 
        affected dependent of the taxpayer.''.
    (b) Qualified Conference on Chronic Medical Conditions Expenses.--
Section 213 of such Code is amended by redesignating subsection (e) as 
subsection (f) and inserting after subsection (d) the following new 
subsection:
    ``(e) Qualified Conference on Chronic Medical Condition Expenses.--
For purposes of subsection (a)--
            ``(1) In general.--The term `qualified conference on 
        chronic medical condition expenses' means expenses for--
                    ``(A) transportation,
                    ``(B) lodging (not lavish or extravagant under the 
                circumstances) while away from home,
                    ``(C) registration, and
                    ``(D) meals,
        incurred primarily for and essential to attending a conference 
        that provides information on the treatment and management of a 
        chronic medical condition that the taxpayer's chronically 
        affected dependent has which requires ongoing medical treatment 
        or supervision.
            ``(2) Limitation.--The aggregate amount taken into account 
        by the taxpayer under paragraph (1) for the taxable year shall 
        not exceed $500.
            ``(3) Chronically affected dependent.--The term 
        `chronically affected dependent' means a dependent (as defined 
        in section 152) who--
                    ``(A) has been determined by a physician to have a 
                chronic medical condition, and
                    ``(B) has not attained age 18 before the close of 
                the taxable year.''.
    (c) Deduction Allowed Whether or Not Taxpayer Itemizes Other 
Deductions.--Section 62(a) of such Code (defining adjusted gross 
income) is amended by inserting after paragraph (17) the following new 
paragraph:
            ``(18) Expenses of attending conference relating to child's 
        chronic medical condition.--The deduction allowed by section 
        213(a)(2).''.
    (d) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 1998.
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