H.R. 259

Referred to Committee

To amend the Internal Revenue Code of 1986 to provide a tax credit for expenses for household and elder care services necessary for gainful employment.

Introduced 1/9/2015•114th Congress•House

Latest Action

Referred to the House Committee on Ways and Means.

1/9/2015 • House

Summary

Amends the Internal Revenue Code to allow a new tax credit for employment-related expenses necessary to care for a dependent of a taxpayer who has attained age 50, including expenses for household services and for the care of the dependent, including respite care and hospice care. Limits the amount of such credit to $3,000 for the care of one dependent and $6,000 for the care of two or more dependents of the taxpayer in a taxable year.

Introduced in House • 1/9/2015

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Topics & Subjects

Policy Area: Taxation

Adult day careIncome tax creditsLong-term, rehabilitative, and terminal careTax treatment of families

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Sponsor & Cosponsors (1)

Sponsor

Rep. Lee, Barbara [D-CA-13]

Democrat • CA-13

Bill Journey

Originated in the House

Introduced

January 9, 2015

Referred to the House Committee on Ways and Means.

Committee Review

Floor Debate

Passed Chamber

Other Chamber

President

Enacted into Law

Text Versions (1)

Introduced in House1/9/2015

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Related Bills (1)

H.R. 329

To amend the Internal Revenue Code of 1986 to provide a tax credit for expenses for household and elder care services necessary for gainful employment.

RelatedView bill →