[Congressional Bills 110th Congress]
[From the U.S. Government Publishing Office]
[H.R. 5703 Introduced in House (IH)]







110th CONGRESS
  2d Session
                                H. R. 5703

To amend the Internal Revenue Code of 1986 to provide that elderly and 
 disabled individuals receiving in-home care under certain government 
   programs are not liable for the payment of employment taxes with 
     respect to the providers of such care, and for other purposes.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             April 3, 2008

Mr. Lewis of Georgia 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 that elderly and 
 disabled individuals receiving in-home care under certain government 
   programs are not liable for the payment of employment taxes with 
     respect to the providers of such care, 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 ``Elderly Care Tax Act of 2008''.

SEC. 2. ELDERLY AND DISABLED INDIVIDUALS RECEIVING IN-HOME CARE UNDER 
              CERTAIN GOVERNMENT PROGRAMS NOT SUBJECT TO EMPLOYMENT TAX 
              PROVISIONS.

    (a) In General.--Chapter 25 (relating to general provisions 
relating to employment taxes) is amended by adding at the end the 
following new section:

``SEC. 3511. ELDERLY AND DISABLED INDIVIDUALS RECEIVING IN-HOME CARE 
              UNDER CERTAIN GOVERNMENT PROGRAMS.

    ``(a) In General.--In the case of amounts paid under a home care 
service program to a home care service provider by the fiscal 
administrator of such program--
            ``(1) the home care service recipient shall not be liable 
        for the payment of any taxes imposed under this subtitle with 
        respect to amounts paid for the provision of services under 
        such program, and
            ``(2) the fiscal administrator shall be so liable.
    ``(b) Definitions.--For purposes of this section--
            ``(1) Home care service program.--The term `home care 
        service program' means a State or local government program--
                    ``(A) any portion of which is funded with Federal 
                funds, and
                    ``(B) under which domestic services are provided to 
                elderly or disabled individuals in their homes.
        Such term shall not include any program to the extent home care 
        service recipients make payments to the home care service 
        providers for such in-home domestic services.
            ``(2) Home care service provider.--The term `home care 
        service provider' means any individual who provides domestic 
        services to a home care service recipient under a home care 
        service program.
            ``(3) Home care service recipient.--The term `home care 
        service recipient' means any individual receiving domestic 
        services under a home care service program.
            ``(4) Fiscal administrator.--The term `fiscal 
        administrator' means any person or governmental entity who pays 
        amounts under a home care service program to home care service 
        providers for the provision of domestic services under such 
        program.
    ``(c) Returns by Fiscal Administrator.--For purposes of this 
section--
            ``(1) In general.--Returns relating to taxes imposed or 
        amounts required to be withheld under this subtitle shall be 
        made under the identifying number of the fiscal administrator.
            ``(2) Identification of service recipient.--The fiscal 
        administrator shall, to the extent required under regulations 
        prescribed by the Secretary, make a return setting forth--
                    ``(A) the name and address of each home care 
                service recipient for whom amounts are paid by such 
                fiscal administrator under the home care services 
                program, and
                    ``(B) such other information as the Secretary may 
                require.
    ``(d) Regulations.--The Secretary may prescribe such regulations or 
other guidance as may be necessary to carry out the purposes of this 
section, including requiring deposits of any tax imposed under this 
subtitle.''.
    (b) Service Recipient Identification Return Treated as Information 
Return.--Paragraph (3) of section 6724(d) of such Code is amended by 
striking ``and'' at the end of subparagraph (C)(ii), by striking the 
period at the end of subparagraph (D)(ii) and inserting ``, and'', and 
by adding at the end the following new subparagraph:
                    ``(E) any requirement under section 3511(c)(2).''.
    (c) Clerical Amendment.--The table of sections for chapter 25 is 
amended by adding at the end the following new item:

``Sec. 3511. Elderly and disabled individuals receiving in-home care 
                            under certain government programs.''.
    (d) Effective Date.--The amendments made by this section shall 
apply to amounts paid after December 31, 2008.
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