‘‘(D) health maintenance tasks (such as 
medication management), 
‘‘(E) information, 
‘‘(F) transportation of the qualified care 
recipient, 
‘‘(G) non-health items (such as inconti-
nence supplies), and 
‘‘(H) coordination of and services for peo-
ple who live in their own home, a residential 
setting, or a nursing facility, as well as the cost 
of care in these or other locations. 
‘‘(4) QUALIFIED
EXPENSES
FOR
ELIGIBLE 
CAREGIVERS.—For purposes of paragraph (1), the 
following shall be treated as qualified expenses if 
paid or incurred by an eligible caregiver: 
‘‘(A) Expenditures for respite care for a 
qualified care recipient. 
‘‘(B) Expenditures for counseling, support 
groups, or training relating to caring for a 
qualified care recipient. 
‘‘(C) Lost wages for unpaid time off due to 
caring for a qualified care recipient as verified 
by an employer. 
‘‘(D) Travel costs of the eligible caregiver 
related to caring for a qualified care recipient. 
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‘‘(E) Expenditures for technologies, as de-
termined by the Secretary, that assist an eligi-
ble caregiver in providing care for a qualified 
care recipient. 
‘‘(5) HUMAN ASSISTANCE.—The term ‘human 
assistance’ includes the costs of a direct care worker. 
‘‘(6) DOCUMENTATION.—An expense shall not 
be taken into account under this section unless the 
eligible caregiver substantiates such expense under 
such regulations or guidance as the Secretary shall 
provide. 
‘‘(7) MILEAGE RATE.—For purposes of this sec-
tion, the mileage rate for the use of a passenger 
automobile shall be the standard mileage rate used 
to calculate the deductible costs of operating an 
automobile for medical purposes. Such rate may be 
used in lieu of actual automobile-related travel ex-
penses. 
‘‘(8) COORDINATION WITH ABLE ACCOUNTS.— 
Qualified expenses for a taxable year shall not in-
clude contributions to an ABLE account (as defined 
in section 529A). 
‘‘(f) PHASE OUT BASED ON ADJUSTED GROSS IN-
COME.—For purposes of this section— 
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‘‘(1) IN GENERAL.—The amount of the credit 
allowable under subsection (a) shall be reduced (but 
not below zero) by $100 for each $1,000 (or fraction 
thereof) by which the taxpayer’s modified adjusted 
gross income exceeds the threshold amount. 
‘‘(2) MODIFIED
ADJUSTED
GROSS
INCOME.— 
The term ‘modified adjusted gross income’ means 
adjusted gross income increased by any amount ex-
cluded from gross income under section 911, 931, or 
933. 
‘‘(3) THRESHOLD AMOUNT.—The term ‘thresh-
old amount’ means— 
‘‘(A) $150,000 in the case of a joint re-
turn, and 
‘‘(B) $75,000 in any other case. 
‘‘(4) INDEXING.—In the case of any taxable 
year beginning in a calendar year after 2021, each 
dollar amount contained in paragraph (3) shall be 
increased by an amount equal to the product of— 
‘‘(A) such dollar amount, and 
‘‘(B) the cost-of-living adjustment deter-
mined under section 1(f)(3) for the calendar 
year in which the taxable year begins, deter-
mined by substituting ‘calendar year 2020’ for 
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‘calendar year 2016’ in subparagraph (A)(ii) 
thereof. 
‘‘(5) ROUNDING RULE.—If any increase deter-
mined under paragraph (4) is not a multiple of $50, 
such increase shall be rounded to the next lowest 
multiple of $50. 
‘‘(g) IDENTIFICATION REQUIREMENTS.—No credit 
shall be allowed under this section to a taxpayer with re-
spect to any qualified care recipient unless the taxpayer 
includes the name and taxpayer identification number of 
such individual, and the identification number of the li-
censed health care practitioner certifying such individual, 
on the return of tax for the taxable year.’’. 
(b) CLERICAL AMENDMENT.—The table of sections 
for subpart A of part IV of subchapter A of chapter 1 
of such Code is amended by inserting after the item relat-
ing to section 25D the following new item: 
‘‘Sec. 25E. Working family caregivers.’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2020. 
Æ 
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