[Congressional Bills 110th Congress]
[From the U.S. Government Publishing Office]
[S. 2267 Introduced in Senate (IS)]







110th CONGRESS
  1st Session
                                S. 2267

  To amend the Internal Revenue Code of 1986 to provide an income tax 
                     credit for eldercare expenses.


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                            October 31, 2007

 Ms. Klobuchar (for herself and Ms. Mikulski) 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 an income tax 
                     credit for eldercare expenses.

    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 ``Americans Giving care to Elders 
(AGE) Act of 2007''.

SEC. 2. CREDIT FOR ELDERCARE EXPENSES.

    (a) In General.--Subpart A of part IV of subchapter A of chapter 1 
of the Internal Revenue Code of 1986 is amended by inserting after 
section 25D the following new section:

``SEC. 25E. EXPENSES FOR ELDERCARE.

    ``(a) Allowance of Credit.--
            ``(1) In general.--In the case of an individual for which 
        there are 1 or more qualifying individuals (as defined in 
        subsection (b)(1)) with respect to such individual, there shall 
        be allowed as a credit against the tax imposed by this chapter 
        for the taxable year an amount equal to the applicable 
        percentage of the eldercare expenses (as defined in subsection 
        (b)(2)) paid by such individual during the taxable year.
            ``(2) Applicable percentage defined.--For purposes of 
        paragraph (1), the term `applicable percentage' means 20 
        percent reduced (but not below zero) by 1 percentage point for 
        each $4,000 (or fraction thereof) by which the taxpayer's 
        adjusted gross income for the taxable year exceeds $120,000.
    ``(b) Definitions of Qualifying Individual and Eldercare 
Expenses.--For purposes of this section--
            ``(1) Qualifying individual.--The term `qualifying 
        individual' means the father or mother of the taxpayer or an 
        ancestor of such father or mother, who requires assistance with 
        activities of daily living.
            ``(2) Eldercare expenses.--
                    ``(A) In general.--The term `eldercare expenses' 
                means amounts paid for expenses for the care of a 
                qualifying individual.
                    ``(B) Care centers.--Eldercare expenses described 
                in subparagraph (A) which are incurred for services 
                provided outside the taxpayer's household by a care 
                center (as defined in subparagraph (C)) shall be taken 
                into account only if such center complies with all 
                applicable laws and regulations of a State or unit of 
                local government.
                    ``(C) Care center defined.--For purposes of this 
                paragraph, the term `care center' means any facility 
                which--
                            ``(i) provides care for more than six 
                        individuals, and
                            ``(ii) receives a fee, payment, or grant 
                        for providing services for any of the 
                        individuals (regardless of whether such 
                        facility is operated for profit).
    ``(c) Dollar Limit on Amount Creditable.--
            ``(1) In general.--The amount of the eldercare expenses 
        incurred during any taxable year which may be taken into 
        account under subsection (a) shall not exceed $6,000.
            ``(2) Coordination with dependent care assistance 
        exclusion.--The dollar amount in paragraph (1) shall be reduced 
        by the aggregate amount excluded from gross income under 
        section 129 for the taxable year.
    ``(d) Special Rules.--For purposes of this section--
            ``(1) Payments to related individuals.--No credit shall be 
        allowed under subsection (a) for any amount paid to an 
        individual--
                    ``(A) with respect to whom, for the taxable year, a 
                deduction under section 151(c) (relating to deduction 
                for personal exemptions for dependents) is allowable 
                either to the taxpayer or his spouse, or
                    ``(B) who is a child of the taxpayer (within the 
                meaning of section 152(f)(1)) who has not attained the 
                age of 19 at the close of the taxable year.
        For purposes of this paragraph, the term `taxable year' means 
        the taxable year of the taxpayer in which the service is 
        performed.
            ``(2) Identifying information required with respect to 
        service provider.--No credit shall be allowed under subsection 
        (a) for any amount paid to any person unless--
                    ``(A) the name, address, and taxpayer 
                identification number of such person are included on 
                the return claiming the credit, or
                    ``(B) if such person is an organization described 
                in section 501(c)(3) and exempt from tax under section 
                501(a), the name and address of such person are 
                included on the return claiming the credit.
        In the case of a failure to provide the information required 
        under the preceding sentence, the preceding sentence shall not 
        apply if it is shown that the taxpayer exercised due diligence 
        in attempting to provide the information so required.
            ``(3) Identifying information required with respect to 
        qualifying individuals.--No credit shall be allowed under 
        subsection (a) with respect to any qualifying individual unless 
        the taxpayer identification number of such individual is 
        included on the return claiming the credit.
            ``(4) Married couples must file joint return.--Rules 
        similar to the rules of paragraphs (2) and (3) of section 21(e) 
        shall apply.
    ``(e) Denial of Double Benefit.--No credit shall be allowed under 
subsection (a) for any amount with respect to which a credit is allowed 
under section 21.
    ``(f) Regulations.--The Secretary shall prescribe such regulations 
as may be necessary to carry out the purposes of this section.''.
    (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 25D the 
following new item:

``Sec. 25E. Expenses for eldercare.''.
    (c) Conforming Amendments.--
            (1) Section 213(e) of the Internal Revenue Code of 1986 
        (relating to exclusion of amounts allowed for care of certain 
        dependents) is amended--
                    (A) by inserting ``or section 25E'' after ``section 
                21'', and
                    (B) by inserting ``and Elders'' after ``Certain 
                Dependents'' in the heading.
            (2) Section 6213(g)(2) of such Code (relating to 
        mathematical or clerical error) is amended--
                    (A) by inserting ``, section 25E (relating to 
                expenses for care of elders),'' after ``(relating to 
                expenses for household and dependent care services 
                necessary for gainful employment)'' in subparagraph 
                (H), and
                    (B) by inserting ``25E,'' after ``24,'' in 
                subparagraph (L).
    (d) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after the date of the enactment of 
this Act.

SEC. 3. EXTENSION AND INCREASE IN FUNDING FOR THE NATIONAL FAMILY 
              CAREGIVER SUPPORT PROGRAM.

    Section 303(e)(2) of the Older Americans Act of 1965 (42 U.S.C. 
3023(e)(2)), as amended by the Older Americans Act Amendments of 2006, 
is further amended by striking ``$166,500,000 for fiscal year 2008'' 
and all that follows through ``for fiscal year 2011'' and inserting 
``$250,000,000 for each of fiscal years 2008, 2009, 2010, and 2011.''.

SEC. 4. NATIONAL RESOURCE CENTER ON FAMILY CAREGIVING.

    (a) In General.--Part A of title IV of the Older Americans Act of 
1965 (42 U.S.C. 3032 et seq.) is amended by adding at the end the 
following:

``SEC. 423. NATIONAL RESOURCE CENTER ON FAMILY CAREGIVING.

    ``(a) Definitions.--In this section:
            ``(1) Public or private nonprofit entity.--The term `public 
        or private nonprofit entity' means--
                    ``(A) a State, a political subdivision of a State, 
                or an agency or instrumentality of such a State or 
                political subdivision; or
                    ``(B) a nonprofit entity that is described in 
                section 501(c)(3) of the Internal Revenue Code of 1986 
                and exempt from taxation under section 501(a) of such 
                Code.
            ``(2) State.--The term `State' means 1 of the 50 States.
    ``(b) Establishment.--The Secretary of Health and Human Services 
shall award a grant to or enter into a cooperative agreement with a 
public or private nonprofit entity to establish a National Resource 
Center on Family Caregiving (referred to in this section as the 
`Center').
    ``(c) Purposes of National Resource Center.--The Center shall--
            ``(1) identify, develop, and disseminate information on 
        best practices for and evidence-based models of family 
        caregiver support programs;
            ``(2) provide timely information on policy and program 
        updates relating to family caregivers;
            ``(3) partner with related organizations to disseminate 
        practical strategies and tools to support families in their 
        caregiving roles;
            ``(4) convene educational programs and web-based seminars 
        on family caregiver issues and program development; and
            ``(5) provide a comprehensive Internet website with a 
        national searchable database on family caregiver programs and 
        resources in the States.
    ``(d) Authorization.--There is authorized to be appropriated to 
carry out this section $12,000,000 for the period of fiscal years 2008 
through 2011.''.
    (b) Technical Amendments.--
            (1) Section 431(a) of such Act (42 U.S.C. 3033(a)) is 
        amended by striking ``or contract'' the first place it appears 
        and inserting ``or contract (including a cooperative 
        agreement)''.
            (2) Section 432(a) of such Act (42 U.S.C. 3033a(a)) is 
        amended by striking ``and contracts'' and inserting ``and 
        contracts (including cooperative agreements)''.
                                 <all>