I

103D CONGRESS

2D SESSION H. R. 4195

To amend the Internal Revenue Code of 1986 to allow a credit to individuals

who maintain a household which includes an elderly low-income relative.

IN THE HOUSE OF REPRESENTATIVES

APRIL 13, 1994

Mr. DIAZ-BALART (for himself, Ms. ROYBAL-ALLARD, Mr. BECERRA, Mr.

BONILLA, Mr. DE LA GARZA, Mr. GUTIERREZ, Mr. DE LUGO, Mr.

MENENDEZ, Mr. ORTIZ, Mr. PASTOR, Mr. RICHARDSON, Mr. ROMEROBARCELO ́, Ms. ROS-LEHTINEN, Mr. SERRANO, Mr. TEJEDA, Mr.

TORRES, Mr. UNDERWOOD, and Ms. VELA ́ZQUEZ) introduced the following bill; which was referred to the Committee on Ways and Means

A BILL

To amend the Internal Revenue Code of 1986 to allow a

credit to individuals who maintain a household which

includes an elderly low-income relative.

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled,

3 SECTION 1. SHORT TITLE.

4 This Act may be cited as the ‘‘Elderly Housing Tax

5 Relief Act’’.
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1 SEC. 2. CREDIT TO INDIVIDUALS PROVIDING A HOME TO

2 ELDERLY LOW-INCOME RELATIVES.

3 (a) GENERAL RULE.—Subpart A of part IV of sub4 chapter A of chapter 1 of the Internal Revenue Code of

5 1986 (relating to nonrefundable personal credits) is

6 amended by inserting after section 22 the following new

7 section:

8 ‘‘SEC. 23. CREDIT FOR INDIVIDUALS PROVIDING HOME TO

9 ELDERLY LOW-INCOME RELATIVES.

10 ‘‘(a) ALLOWANCE OF CREDIT.—In the case of an in11 dividual who maintains a household which includes as a

12 member 1 or more qualified elderly relatives, there shall

13 be allowed as a credit against the tax imposed by this

14 chapter for the taxable year an amount equal to $500 for

15 each such qualified elderly relative.

16 ‘‘(b) QUALIFIED ELDERLY RELATIVE.—For pur17 poses of this section, the term ‘qualified elderly relative’

18 means any individual if—

19 ‘‘(1) such individual bears a relationship to the

20 taxpayer specified in paragraph (1), (2), (3), (4),

21 (5), (6), (7), or (8) of section 152(a),

22 ‘‘(2) such individual has attained age 62 before

23 the close of the taxpayer’s taxable year,

24 ‘‘(3) the principal place of abode of such indi25 vidual for such taxable year is in the home of the

26 taxpayer, and
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1 ‘‘(4) the taxpayer establishes that, but for being

2 a member of the taxpayer’s household, such individ3 ual would reside in—

4 ‘‘(A) housing assisted under Federal law,

5 or

6 ‘‘(B) a nursing facility which would be en7 titled to receive payments under a State medic8 aid program for the care of such individual.

9 ‘‘(c) MAINTAINING HOUSEHOLD.—An individual

10 shall be treated as maintaining a household for any period

11 only if over half the cost of maintaining the household for

12 such period is furnished by such individual (or, if such

13 individual is married during such period, is furnished by

14 such individual and such individual’s spouse).

15 ‘‘(d) STATE MEDICAID PROGRAM.—For purposes of

16 this section, the term ‘State medicaid program’ means any

17 State plan for medical assistance meeting the require18 ments of title XIX of the Social Security Act.’’

19 (b) CLERICAL AMENDMENT.—The table of sections

20 for subpart A of part IV of subchapter A of chapter 1

21 of such Code is amended by inserting after the item relat22 ing to section 22 the following new item:

‘‘Sec. 23. Credit for individuals providing home to elderly low-income relatives.’’
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1 (c) EFFECTIVE DATE.—The amendments made by

2 this section shall apply to taxable years beginning after

3 the date of the enactment of this Act.

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