I
105TH CONGRESS
2D SESSION
H. R. 4484
To amend the Internal Revenue Code of 1986 to allow a deduction for
expenses paid for attending conferences on treatment and management
relating to a dependent child’s chronic medical condition.
IN THE HOUSE OF REPRESENTATIVES
AUGUST 6, 1998
Mr. MILLER of California (for himself, Mr. WAXMAN, Mr. HILLIARD, Mr.
FROST, Mr. MORAN of Virginia, Ms. PELOSI, Ms CARSON, Mr. SANDLIN,
Ms. FURSE, Mr. FARR of California, Mr. STARK, and Mr. MCNULTY) in-
troduced 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
deduction for expenses paid for attending conferences
on treatment and management relating to a dependent
child’s chronic medical condition.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the ‘‘Tax Assistance for
Children With Chronic Medical Conditions Act’’.
SECTION 1. DEDUCTION FOR COSTS OF ATTENDING CON-
FERENCE RELATING TO DEPENDENT CHILD’S
CHRONIC MEDICAL CONDITIONS.
(a) IN GENERAL.—Subsection (a) of section 213 of
the Internal Revenue Code of 1986 (relating to medical,
dental, etc., expenses) is amended to read as follows:
‘‘(a) ALLOWANCE OF DEDUCTION.—There shall be
allowed as a deduction the expenses paid during the tax-
able year, not compensated for by insurance or otherwise,
for—
‘‘(1) medical care of the taxpayer, his spouse,
or a dependent (as defined in section 152), to the
extent that such expenses exceed 7.5 percent of ad-
justed gross income, and
‘‘(2) qualified conference on chronic medical
conditions expenses of the taxpayer, his spouse, and
the chronically affected dependent of the taxpayer.’’.
(b) QUALIFIED CONFERENCE ON CHRONIC MEDICAL
CONDITIONS EXPENSES.—Section 213 of such Code is
amended by redesignating subsection (e) as subsection (f)
and inserting after subsection (d) the following new sub-
section:
‘‘(e) QUALIFIED CONFERENCE ON CHRONIC MEDI-
CAL CONDITION EXPENSES.—For purposes of subsection
(a)—
‘‘(1) IN
GENERAL.—The term ‘qualified con-
ference on chronic medical condition expenses’
means expenses for—
‘‘(A) transportation,
‘‘(B) lodging (not lavish or extravagant
under the circumstances) while away from
home,
‘‘(C) registration, and
‘‘(D) meals,
incurred primarily for and essential to attending a
conference that provides information on the treat-
ment and management of a chronic medical condi-
tion that the taxpayer’s chronically affected depend-
ent has which requires ongoing medical treatment or
supervision.
‘‘(2) 
LIMITATION.—The 
aggregate 
amount
taken into account by the taxpayer under paragraph
(1) for the taxable year shall not exceed $500.
‘‘(3) CHRONICALLY AFFECTED DEPENDENT.—
The term ‘chronically affected dependent’ means a
dependent (as defined in section 152) who—
‘‘(A) has been determined by a physician
to have a chronic medical condition, and
‘‘(B) has not attained age 18 before the
close of the taxable year.’’.
(c) DEDUCTION ALLOWED WHETHER OR NOT TAX-
PAYER ITEMIZES OTHER DEDUCTIONS.—Section 62(a) of
such Code (defining adjusted gross income) is amended
by inserting after paragraph (17) the following new para-
graph:
‘‘(18) EXPENSES OF ATTENDING CONFERENCE
RELATING
TO
CHILD’S
CHRONIC
MEDICAL
CONDI-
TION.—The 
deduction 
allowed 
by 
section
213(a)(2).’’.
(d) EFFECTIVE DATE.—The amendments made by
this section shall apply to taxable years beginning after
December 31, 1998.
Æ