S.653: 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

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) 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.

(Source: Library of Congress)

Bill Actions

Date Description
Sponsor introductory remarks on measure.
Read twice and referred to the Committee on Finance.
April 25, 1997

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

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