[Congressional Record Volume 164, Number 139 (Tuesday, August 21, 2018)]
[Senate]
[Page S5771]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]
SA 3817. Ms. KLOBUCHAR submitted an amendment intended to be proposed
by her to the bill H.R. 6157, making appropriations for the Department
of Defense for the fiscal year ending September 30, 2019, and for other
purposes; which was ordered to lie on the table; as follows:
At the appropriate place, insert the following:
Sec. __. (a) 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 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 paid by such individual during the taxable year.
``(2) Applicable percentage.--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.--For purposes of this section--
``(1) Qualifying individual.--The term `qualifying
individual' means an individual--
``(A) who has attained age 65,
``(B) who requires assistance with activities of daily
living, and
``(C) who is, with respect to the taxpayer or the
taxpayer's spouse--
``(i) the father or mother or an ancestor of such father or
mother,
``(ii) the father-in-law or mother-in-law or an ancestor of
such father-in-law or mother-in-law,
``(iii) the stepfather or stepmother or an ancestor of such
stepfather or stepmother, or
``(iv) any other person who, for the taxable year, has the
same principal place of abode as the taxpayer and is a member
of the household of the taxpayer.
``(2) Eldercare expenses.--
``(A) In general.--The term `eldercare expenses' means the
following amounts paid for expenses relating to the care of a
qualifying individual:
``(i) Medical care (as defined in section 213(d)(1),
without regard to subparagraph D thereof).
``(ii) Lodging away from home in accordance with section
213(d)(2).
``(iii) Adult day care.
``(iv) Custodial care.
``(v) Respite care.
``(vi) Assistive technologies and devices (including remote
health monitoring).
``(vii) Environmental modifications (including home
modifications).
``(viii) Counseling or training for a caregiver.
``(B) Definitions.--For purposes of subparagraph (A)--
``(i) Adult day care.--The term `adult day care' means care
provided for adults with functional or cognitive impairments
through a structured, community-based group program which
provides health, social, and other related support services
on a less than 24-hour basis.
``(ii) Custodial care.--The term `custodial care' means
reasonable personal care services provided to assist with
daily living which do not require the skills of qualified
technical or professional personnel.
``(iii) Respite care.--The term `respite care' means
planned or emergency care intended to provide temporary
relief to a caregiver.
``(C) Care centers.--
``(i) In general.--Eldercare expenses described in
subparagraph (A) which are incurred for services provided
outside the taxpayer's household by a care center shall be
taken into account only if such center complies with all
applicable laws and regulations of a State or unit of local
government.
``(ii) Care center.--For purposes of this subparagraph, the
term `care center' means any facility which--
``(I) provides care for more than 6 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 Limitation.--
``(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, if any.
``(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 with respect to whom, for the taxable year, a
deduction under section 151(c) is allowable either to the
taxpayer or the taxpayer's spouse. 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.
``(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) 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)(1) Section 213(e) of the Internal Revenue Code of 1986
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 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) The amendments made by this section shall apply to
taxable years beginning after the date of the enactment of
this Act.
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