[Congressional Bills 113th Congress]
[From the U.S. Government Publishing Office]
[H.R. 4145 Introduced in House (IH)]

113th CONGRESS
  2d Session
                                H. R. 4145

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

                             March 4, 2014

 Mr. Israel (for himself, Mrs. Carolyn B. Maloney of New York, and Ms. 
    Meng) 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 2014''.

SEC. 2. FINDINGS.

    Congress finds the following:
            (1) 70 percent of Americans who reach the age of 65 will 
        use some form of long-term care during the remainder of their 
        lives.
            (2) Unpaid family caregivers provide about 80 percent of 
        care at home. At home care can include emotional, financial, 
        nursing, social, homemaking, and other services.
            (3) Family caregivers spend about 20 hours each week 
        providing care and 58 percent of those who receive at home care 
        require intensive caregiving responsibilities that can include 
        assisting with a personal care activity, such as bathing or 
        feeding.
            (4) During 2009, more than 61,600,000 Americans served as 
        unpaid family caregivers with an economic value of 
        approximately $450,000,000,000.

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, 2013.
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