[Congressional Bills 109th Congress]
[From the U.S. Government Publishing Office]
[H.R. 4104 Introduced in House (IH)]







109th CONGRESS
  1st Session
                                H. R. 4104

  To amend the Internal Revenue Code of 1986 to allow a deduction for 
 qualified long-term care services in computing adjusted gross income.


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                    IN THE HOUSE OF REPRESENTATIVES

                            October 20, 2005

 Ms. Ginny Brown-Waite of Florida introduced the following bill; which 
            was referred to the Committee on Ways and Means

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                                 A BILL


 
  To amend the Internal Revenue Code of 1986 to allow a deduction for 
 qualified long-term care services in computing adjusted gross income.

    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 ``Qualified Long-term Care Fairness 
Act of 2005''.

SEC. 2. DEDUCTION FOR QUALIFIED LONG-TERM CARE SERVICES ALLOWED IN 
              COMPUTING ADJUSTED GROSS INCOME.

    (a) In General.--Subsection (a) of section 62 of the Internal 
Revenue Code of 1986 (relating to adjusted gross income defined) is 
amended by redesignating paragraph (19) (relating to costs involving 
discrimination suits, etc.) as paragraph (20) and by inserting after 
paragraph (20) the following new paragraph:
            ``(21) Qualified long-term care services.--The deductions 
        that would be allowed by section 213, notwithstanding the 
        requirement in subsection (a) of such section that a deduction 
        only be allowed to the extent that expenses paid for medical 
        care exceed 7.5 percent of adjusted gross income, which consist 
        of amounts paid for qualified long-term care services and 
        qualified long-term care insurance contracts.''.
    (b) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2005.
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