H.R.633: 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 suffer from Alzheimer's disease or related organic brain disorders.

About This Bill

  • This bill was introduced in the 103rd Congress
  • This bill is primarily about health
  • Introduced Jan. 26, 1993
  • Latest Major Action Jan. 26, 1993

Bill Summary

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

(Source: Library of Congress)

Bill Actions

Date Description
Sponsor introductory remarks on measure.
Referred to the House Committee on Ways and Means.
Jan. 26, 1993

Introduced in the House by Olympia J. Snowe (R-Maine)

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