[Congressional Record Volume 144, Number 111 (Friday, August 7, 1998)]
[Extensions of Remarks]
[Page E1576]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]




   INTRODUCTION OF TAX ASSISTANCE FOR CHILDREN WITH CHRONIC MEDICAL 
                             CONDITIONS ACT

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                           HON. GEORGE MILLER

                             of california

                    in the house of representatives

                        Thursday, August 6, 1998

  Mr. MILLER of California. Mr. Speaker, I am introducing today the 
``Tax Assistance for Children with Chronic Medical Conditions Act'' 
which will enable the parents of children with ongoing medical 
conditions to participate in medical conferences that provide timely 
information for the treatment of their children's health.
  I am delighted to have as original co-sponsors of this bill 
Representatives Waxman, Hilliard, Frost, Moran, Pelosi, Carson, 
Sandlin, Furse, Farr, Stark and McNulty.
  This legislation will, at an extremely minimal cost, facilitate the 
ability of parents whose children have chronic medical conditions to 
attend conferences, meetings and conventions at which physicians and 
other health and service providers provide them important information 
not otherwise available to them. Under current law, the expenses of 
attending such a conference is not deductible for a parent. Everyone 
else attending the meeting--the physicians, the vendors, the 
association members--can deduct the cost of travel and lodging except 
the parent and child who are directly affected.
  There are many areas of this country where access to state-of-the-art 
treatment and diagnostic capabilities are simply not available to 
physicians or to patients. For that reason, organizations that work on 
behalf of those with chronic illnesses and other conditions hold annual 
or biennial conferences at which researchers, physicians, vendors of 
mechanical and other equipment and others provide their latest 
information for each other. Parents often are encouraged to attend 
these meetings with their children to learn about the latest treatment 
techniques. For many, this is their only capability to have access to 
this level of medical expertise, and we should encourage their ability 
to participate in such conferences.
  My legislation would create a $500 per year deduction for a parent 
and child to attend such conferences. Deductible expenses would include 
travel, lodging, registration and meals while attending the conference.
  I would hope that Members will support enactment of this inexpensive 
but important provision that will benefit children with chronic medical 
conditions and improve both their medical treatment and their quality 
of life.

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