SEC. 2. CREDIT FOR CARING FOR DEPENDENTS WITH 
LONG-TERM CARE NEEDS IN TAXPAYER’S 
HOME. 
(a) IN GENERAL.—Subpart A of part IV of sub-
chapter A of chapter 1 of the Internal Revenue Code of 
1986 (relating to nonrefundable personal credits) is 
amended by inserting after section 25D the following new 
section: 
‘‘SEC. 25E. FAMILY CARE CREDIT. 
‘‘(a) IN GENERAL.—In the case of an individual, 
there shall be allowed as a credit against the tax imposed 
by this chapter for the taxable year an amount equal to 
$3,000 for each qualified family member with respect to 
whom the taxpayer is an eligible caregiver for the taxable 
year. 
‘‘(b) LIMITATIONS.— 
‘‘(1) LIMITATION
BASED
ON
NUMBER
OF 
QUALIFIED
FAMILY
MEMBERS.—The number of 
qualifying family members which may be taken into 
account under subsection (a) for the taxable year 
shall not exceed 2 (4 in the case of a joint return). 
‘‘(2) LIMITATION BASED ON ADJUSTED GROSS 
INCOME.— 
‘‘(A) IN
GENERAL.—The amount of the 
credit allowable under subsection (a) (deter-
mined without regard to this paragraph) shall 
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be reduced (but not below zero) by $100 for 
each $1,000 (or fraction thereof) by which the 
taxpayer’s modified adjusted gross income ex-
ceeds the threshold amount. 
‘‘(B) DEFINITIONS.—For purposes of sub-
paragraph (A)— 
‘‘(i) MODIFIED ADJUSTED GROSS IN-
COME.—The term ‘modified adjusted gross 
income’ means adjusted gross income in-
creased by any amount excluded from 
gross income under section 911, 931, or 
933. 
‘‘(ii) 
THRESHOLD
AMOUNT.—The 
term ‘threshold amount’ means— 
‘‘(I) $200,000 in the case of a 
joint return, and 
‘‘(II) $100,000 in any other case. 
‘‘(c) QUALIFIED FAMILY MEMBER.—For purposes of 
this section— 
‘‘(1) IN GENERAL.—The term ‘qualified family 
member’ means, with respect to any taxable year, 
any individual— 
‘‘(A) who is— 
‘‘(i) the spouse of the taxpayer, or 
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‘‘(ii) a dependent of the taxpayer with 
respect to whom the taxpayer is entitled to 
an exemption under section 151(c), 
‘‘(B) who has attained age 60 before the 
close of the taxable year, 
‘‘(C) who is an individual with long-term 
care needs, and 
‘‘(D) who, for more than one-half of the 
taxable year, has as such individual’s principal 
place of abode the home of the taxpayer and is 
a member of the taxpayer’s household. 
‘‘(2) INDIVIDUALS
WITH
LONG-TERM
CARE 
NEEDS.—The term ‘individual with long-term care 
needs’ means, with respect to any taxable year, an 
individual who has been certified during such year 
by a physician (as defined in section 1861(r)(1) of 
the Social Security Act) as being, for a period of at 
least 180 consecutive days which includes the date 
of the certification— 
‘‘(A) an individual who is unable to per-
form (without substantial assistance from an-
other individual) at least 2 activities of daily liv-
ing (as defined in section 7702B(c)(2)(B)) due 
to a loss of functional capacity, or 
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‘‘(B) an individual who requires substan-
tial supervision to protect such individual from 
threats to health and safety due to severe cog-
nitive impairment and is unable to perform, 
without reminding or cuing assistance, at least 
1 activity of daily living (as so defined) or to 
the extent provided in regulations prescribed by 
the Secretary (in consultation with the Sec-
retary of Health and Human Services), is un-
able to engage in age appropriate activities. 
‘‘(3) IDENTIFICATION REQUIREMENT.— 
‘‘(A) IN GENERAL.—No credit shall be al-
lowed under this section to a taxpayer with re-
spect to any qualified family member unless the 
taxpayer includes on the return of tax for the 
taxable year— 
‘‘(i) the name and TIN of such mem-
ber, and 
‘‘(ii) the name and TIN of the physi-
cian certifying such member. 
‘‘(B) EXCEPTION FOR DUE DILIGENCE.— 
In the case of a failure to provide the informa-
tion required under subparagraph (A)(ii), such 
subparagraph shall not apply if it is shown that 
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the taxpayer exercised due diligence in attempt-
ing to provide the information so required. 
‘‘(d) SPECIAL RULES.— 
‘‘(1) TAXABLE YEAR MUST BE FULL TAXABLE 
YEAR.—Except in the case of a taxable year closed 
by reason of the death of the taxpayer, no credit 
shall be allowable under this section in the case of 
a taxable year covering a period of less than 12 
months. 
‘‘(2) CERTAIN RULES TO APPLY.—Rules similar 
to the rules of paragraphs (2), (3), and (4) of sec-
tion 21(e) shall apply for purposes of this section.’’. 
(b) CONFORMING AMENDMENT.—Paragraph (2) of 
section 6213(g) of such Code (relating to mathematical 
or clerical error) is amended— 
(1) by striking ‘‘and’’ at the end of subpara-
graph (L), by striking the period at the end of sub-
paragraph (M) and inserting ‘‘, and’’, and by insert-
ing after subparagraph (M) the following new sub-
paragraph: 
‘‘(N) an omission of a correct TIN or phy-
sician identification required under section 
25E(c)(3) (relating to family care credit) to be 
included on a return.’’, and 
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