I

103D CONGRESS

1ST SESSION H. R. 319

To amend the Internal Revenue Code of 1986 to provide a refundable tax

credit for taxpayers who maintain households which include elderly persons who are determined by a physician to be disabled.

IN THE HOUSE OF REPRESENTATIVES

JANUARY 5, 1993

Mr. QUILLEN 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 provide

a refundable tax credit for taxpayers who maintain

households which include elderly persons who are determined by a physician to be disabled.

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

3 SECTION 1. REFUNDABLE CREDIT FOR TAXPAYERS WITH

4 QUALIFIED ELDERLY PERSONS IN THEIR

5 HOUSEHOLDS.

6 (a) IN GENERAL.—Subpart C of part IV of sub7 chapter A of chapter 1 of the Internal Revenue Code of

8 1986 (relating to refundable credits) is amended by redes-
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1 ignating section 35 as section 36 and by inserting after

2 section 34 the following new section:

3 ‘‘SEC. 35. CREDIT FOR TAXPAYERS WITH QUALIFIED EL4 DERLY PERSONS IN THEIR HOUSEHOLDS.

5 ‘‘(a) ALLOWANCE OF CREDIT.—In the case of an in6 dividual who maintains a household which includes as a

7 member one or more qualified elderly persons, there shall

8 be allowed as a credit against the tax imposed by this sub9 title for the taxable year an amount equal to $1,000 for

10 each such person.

11 ‘‘(b) LIMIT ON AMOUNT CREDITABLE.—The aggre12 gate amount which may be taken into account under sub13 section (a) shall not exceed $2,000 on any return for the

14 taxable year.

15 ‘‘(c) DEFINITIONS.—For purposes of this section—

16 ‘‘(1) QUALIFIED ELDERLY PERSON.—The term

17 ‘qualified elderly person’ means any individual (in18 cluding the spouse of the taxpayer but not including

19 the taxpayer) who—

20 ‘‘(A) has attained age 65 before the close

21 of the taxable year,

22 ‘‘(B) at the close of the taxable year, has

23 an impairment which, as determined by a physi24 cian—
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1 ‘‘(i) renders such individual physically

2 or mentally incapable of caring for himself,

3 and

4 ‘‘(ii) has lasted or is expected to last

5 6 months or longer, and

6 ‘‘(C) has as his principal place of abode for

7 more than half of the taxable year the home of

8 the taxpayer.

9 ‘‘(2) PHYSICIAN.—The term ‘physician’ means

10 a doctor of medicine or osteopathy legally authorized

11 to practice medicine or surgery in the jurisdiction in

12 which he makes the determination under paragraph

13 (1)(B).

14 ‘‘(d) SPECIAL RULES.—For purposes of this sec15 tion—

16 ‘‘(1) MAINTAINING A HOUSEHOLD.—An individ17 ual shall be treated as maintaining a household for

18 any period if over half the cost of maintaining the

19 household for such period is furnished by such indi20 vidual (or, if such individual is married during such

21 period, by such individual and his spouse).

22 ‘‘(2) MARRIED COUPLES MUST FILE JOINT RE23 TURN.—If the taxpayer is married at the close of

24 the taxable year, the credit under subsection (a)
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1 shall be allowed only if the taxpayer and his spouse

2 file a joint return for the taxable year.

3 ‘‘(3) MARITAL STATUS.—An individual legally

4 separated from his spouse under a decree of divorce

5 or separate maintenance shall not be considered

6 as married.

7 ‘‘(4) CERTAIN MARRIED INDIVIDUALS LIVING

8 APART.—If—

9 ‘‘(A) an individual who is married and who

10 files a separate return—

11 ‘‘(i) maintains a household which in12 cludes as a member one or more qualified

13 elderly persons, and

14 ‘‘(ii) furnishes over half of the cost of

15 maintaining such household during such

16 taxable year, and

17 ‘‘(B) during the last 6 months of such tax18 able year such individual’s spouse is not a mem19 ber of such household,

20 such individual shall not be considered as married.

21 ‘‘(e) REGULATIONS.—The Secretary shall prescribe

22 such regulations as may be necessary to carry out the pur23 poses of this section.’’

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

25 for subpart C of part IV of subchapter A of chapter 1
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1 of such Code is amended by striking out the item relating

2 to section 35 and inserting in lieu thereof the following:

‘‘Sec. 35. Credit for taxpayers with qualified elderly persons in

their households.

‘‘Sec. 36. Overpayments of tax.’’

3 SEC. 2. EFFECTIVE DATE.

4 The amendments made by section 1 of this Act shall

5 apply to taxable years beginning after the date of the en6 actment of this Act.

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