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S. 2029

BillFederalSenateIn Committee
A bill to amend the Internal Revenue Code of 1986 to allow a deduction from gross income for home care and adult day and respite care expenses of individual taxpayers with respect to a dependent of the taxpayer who suffers from Alzheimer's Disease or related organic brain disorders.
About This Bill
Committee
Latest Action · January 26, 2004
Read twice and referred to the Committee on Finance.
Congress
108th (2003–2005)
Introduced
January 26, 2004
Cosponsors (0)
None
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Summary

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Amends the Internal Revenue Code to allow a tax deduction from gross income for home health care and adult day respite care expenses of an individual who: (1) resides with the taxpayer; (2) is a dependent of the taxpayer; and (3) suffers from Alzheimer's disease (or a related organic brain disorder) and is physically or mentally incapable of self-care.

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