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 per-
sons 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 deter-
mined by a physician to be disabled.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
SECTION 1. REFUNDABLE CREDIT FOR TAXPAYERS WITH
QUALIFIED ELDERLY PERSONS IN THEIR
HOUSEHOLDS.
(a) IN GENERAL.—Subpart C of part IV of sub-
chapter A of chapter 1 of the Internal Revenue Code of
1986 (relating to refundable credits) is amended by redes-
ignating section 35 as section 36 and by inserting after
section 34 the following new section:
‘‘SEC. 35. CREDIT FOR TAXPAYERS WITH QUALIFIED EL-
DERLY PERSONS IN THEIR HOUSEHOLDS.
‘‘(a) ALLOWANCE OF CREDIT.—In the case of an in-
dividual who maintains a household which includes as a
member one or more qualified elderly persons, there shall
be allowed as a credit against the tax imposed by this sub-
title for the taxable year an amount equal to $1,000 for
each such person.
‘‘(b) LIMIT ON AMOUNT CREDITABLE.—The aggre-
gate amount which may be taken into account under sub-
section (a) shall not exceed $2,000 on any return for the
taxable year.
‘‘(c) DEFINITIONS.—For purposes of this section—
‘‘(1) QUALIFIED ELDERLY PERSON.—The term
‘qualified elderly person’ means any individual (in-
cluding the spouse of the taxpayer but not including
the taxpayer) who—
‘‘(A) has attained age 65 before the close
of the taxable year,
‘‘(B) at the close of the taxable year, has
an impairment which, as determined by a physi-
cian—
‘‘(i) renders such individual physically
or mentally incapable of caring for himself,
and
‘‘(ii) has lasted or is expected to last
6 months or longer, and
‘‘(C) has as his principal place of abode for
more than half of the taxable year the home of
the taxpayer.
‘‘(2) PHYSICIAN.—The term ‘physician’ means
a doctor of medicine or osteopathy legally authorized
to practice medicine or surgery in the jurisdiction in
which he makes the determination under paragraph
(1)(B).
‘‘(d) SPECIAL RULES.—For purposes of this sec-
tion—
‘‘(1) MAINTAINING A HOUSEHOLD.—An individ-
ual shall be treated as maintaining a household for
any period if over half the cost of maintaining the
household for such period is furnished by such indi-
vidual (or, if such individual is married during such
period, by such individual and his spouse).
‘‘(2) MARRIED COUPLES MUST FILE JOINT RE-
TURN.—If the taxpayer is married at the close of
the taxable year, the credit under subsection (a)
shall be allowed only if the taxpayer and his spouse
file a joint return for the taxable year.
‘‘(3) MARITAL STATUS.—An individual legally
separated from his spouse under a decree of divorce
or separate maintenance shall not be considered
as married.
‘‘(4) CERTAIN
MARRIED
INDIVIDUALS
LIVING
APART.—If—
‘‘(A) an individual who is married and who
files a separate return—
‘‘(i) maintains a household which in-
cludes as a member one or more qualified
elderly persons, and
‘‘(ii) furnishes over half of the cost of
maintaining such household during such
taxable year, and
‘‘(B) during the last 6 months of such tax-
able year such individual’s spouse is not a mem-
ber of such household,
such individual shall not be considered as married.
‘‘(e) REGULATIONS.—The Secretary shall prescribe
such regulations as may be necessary to carry out the pur-
poses of this section.’’
(b) CLERICAL AMENDMENT.—The table of sections
for subpart C of part IV of subchapter A of chapter 1
of such Code is amended by striking out the item relating
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.’’
SEC. 2. EFFECTIVE DATE.
The amendments made by section 1 of this Act shall
apply to taxable years beginning after the date of the en-
actment of this Act.
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