[Congressional Bills 112th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3820 Introduced in House (IH)]

112th CONGRESS
  2d Session
                                H. R. 3820

To amend the Internal Revenue Code of 1986 to modify the dependent care 
     credit to take into account expenses for care of parents and 
            grandparents who do not live with the taxpayer.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                            January 24, 2012

  Mr. Israel (for himself, Mr. Serrano, Mr. Loebsack, and Mr. Towns) 
 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 modify the dependent care 
     credit to take into account expenses for care of parents and 
            grandparents who do not live with the taxpayer.

    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 ``Elder Care Tax Credit Act of 2012''.

SEC. 2. FINDINGS.

    Congress finds the following:
            (1) More than 10 million people in the United States 
        already have long-term care needs. Studies estimate that unpaid 
        family members deliver an even larger share of the care, and 
        the cost of nursing home care averages $72,000 a year.
            (2) The proportion of adult children providing personal 
        care or financial assistance to a parent has more than tripled 
        during the past 15 years.
            (3) Researchers estimate that families furnish the majority 
        of care to people with disabilities. Seventy-two percent of 
        older adults with disabilities receive help with basic personal 
        activities or household chores exclusively from family 
        caregivers.

SEC. 3. MODIFICATION OF CREDIT FOR EXPENSES FOR HOUSEHOLD AND DEPENDENT 
              CARE SERVICES NECESSARY FOR GAINFUL EMPLOYMENT.

    (a) Credit Allowed for Costs Incurred To Care for Parents and 
Grandparents Who Do Not Live With the Taxpayer.--
            (1) In general.--Paragraph (1) of section 21(b) of the 
        Internal Revenue Code of 1986 is amended by striking ``or'' at 
        the end of subparagraph (B), by striking the period at the end 
        of subparagraph (C) and inserting ``, or'', and by adding at 
        the end the following new subparagraph:
                    ``(D) a dependent of the taxpayer (as defined in 
                section 152, determined without regard to subsections 
                (b)(1), (b)(2), (d)(1)(B), and (d)(1)(C)) who is the 
                father or mother of the taxpayer (or an ancestor of 
                such father or mother) and who is physically or 
                mentally incapable of caring for himself or herself.''.
            (2) Conforming amendment.--Subparagraph (B) of section 
        21(b)(1) of such Code is amended by inserting ``(other than a 
        dependent described in subparagraph (D))'' after ``and 
        (d)(1)(B))''.
    (b) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2010.
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