‘‘(1) 
QUALIFYING
INDIVIDUAL.—The 
term 
‘qualifying individual’ means the father or mother of 
the taxpayer or an ancestor of such father or moth-
er, who requires assistance with activities of daily 
living. 
‘‘(2) ELDERCARE EXPENSES.— 
‘‘(A) IN
GENERAL.—The term ‘eldercare 
expenses’ means amounts paid for expenses for 
the care of a qualifying individual. 
‘‘(B) CARE CENTERS.—Eldercare expenses 
described in subparagraph (A) which are in-
curred for services provided outside the tax-
payer’s household by a care center (as defined 
in subparagraph (C)) shall be taken into ac-
count only if such center complies with all ap-
plicable laws and regulations of a State or unit 
of local government. 
‘‘(C) CARE CENTER DEFINED.—For pur-
poses of this paragraph, the term ‘care center’ 
means any facility which— 
‘‘(i) provides care for more than six 
individuals, and 
‘‘(ii) receives a fee, payment, or grant 
for providing services for any of the indi-
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viduals (regardless of whether such facility 
is operated for profit). 
‘‘(c) DOLLAR LIMIT ON AMOUNT CREDITABLE.— 
‘‘(1) 
IN
GENERAL.—The 
amount 
of 
the 
eldercare expenses incurred during any taxable year 
which may be taken into account under subsection 
(a) shall not exceed $6,000. 
‘‘(2) COORDINATION WITH DEPENDENT CARE 
ASSISTANCE
EXCLUSION.—The dollar amount in 
paragraph (1) shall be reduced by the aggregate 
amount excluded from gross income under section 
129 for the taxable year. 
‘‘(d) SPECIAL RULES.—For purposes of this sec-
tion— 
‘‘(1) PAYMENTS TO RELATED INDIVIDUALS.— 
No credit shall be allowed under subsection (a) for 
any amount paid to an individual— 
‘‘(A) with respect to whom, for the taxable 
year, a deduction under section 151(c) (relating 
to deduction for personal exemptions for de-
pendents) is allowable either to the taxpayer or 
his spouse, or 
‘‘(B) who is a child of the taxpayer (within 
the meaning of section 152(f)(1)) who has not 
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attained the age of 19 at the close of the tax-
able year. 
For purposes of this paragraph, the term ‘taxable 
year’ means the taxable year of the taxpayer in 
which the service is performed. 
‘‘(2) IDENTIFYING
INFORMATION
REQUIRED 
WITH RESPECT TO SERVICE PROVIDER.—No credit 
shall be allowed under subsection (a) for any amount 
paid to any person unless— 
‘‘(A) the name, address, and taxpayer 
identification number of such person are in-
cluded on the return claiming the credit, or 
‘‘(B) if such person is an organization de-
scribed in section 501(c)(3) and exempt from 
tax under section 501(a), the name and address 
of such person are included on the return 
claiming the credit. 
In the case of a failure to provide the information 
required under the preceding sentence, the preceding 
sentence shall not apply if it is shown that the tax-
payer exercised due diligence in attempting to pro-
vide the information so required. 
‘‘(3) IDENTIFYING
INFORMATION
REQUIRED 
WITH RESPECT TO QUALIFYING INDIVIDUALS.—No 
credit shall be allowed under subsection (a) with re-
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spect to any qualifying individual unless the tax-
payer identification number of such individual is in-
cluded on the return claiming the credit. 
‘‘(4) MARRIED COUPLES MUST FILE JOINT RE-
TURN.—Rules similar to the rules of paragraphs (2) 
and (3) of section 21(e) shall apply. 
‘‘(e) DENIAL OF DOUBLE BENEFIT.—No credit shall 
be allowed under subsection (a) for any amount with re-
spect to which a credit is allowed under section 21. 
‘‘(f) 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 A of part IV of subchapter A of chapter 1 
of the Internal Revenue Code of 1986 is amended by in-
serting after the item relating to section 25D the following 
new item: 
‘‘Sec. 25E. Expenses for eldercare.’’. 
(c) CONFORMING AMENDMENTS.— 
(1) Section 213(e) of the Internal Revenue 
Code of 1986 is amended— 
(A) by inserting ‘‘or section 25E’’ after 
‘‘section 21’’, and 
(B) by inserting ‘‘AND ELDERS’’ after 
‘‘CERTAIN DEPENDENTS’’ in the heading. 
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(2) Section 6213(g)(2) of such Code is amend-
ed— 
(A) by inserting ‘‘, section 25E (relating to 
expenses for care of elders),’’ after ‘‘(relating to 
expenses for household and dependent care 
services necessary for gainful employment)’’ in 
subparagraph (H), and 
(B) by inserting ‘‘25E,’’ after ‘‘24,’’ in 
subparagraph (L). 
(d) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
the date of the enactment of this Act. 
SEC. 3. EXTENSION AND INCREASE IN FUNDING FOR THE 
NATIONAL 
FAMILY 
CAREGIVER 
SUPPORT 
PROGRAM. 
(a) IN GENERAL.—Section 303(e) of the Older Amer-
icans Act of 1965 (42 U.S.C. 3023(e)) is amended— 
(1) by striking paragraphs (1) and (2) and in-
serting the following: 
‘‘(1) There is authorized to be appropriated to carry 
out part E (relating to family caregiver support) 
$187,000,000 for each of fiscal years 2017, 2018, 2019, 
and 2020.’’; 
(2) in paragraph (3), by striking ‘‘paragraphs 
(1) and (2)’’ and inserting ‘‘paragraph (1)’’; and 
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(3) by redesignating paragraph (3) as para-
graph (2). 
(b) 
CONFORMING
AMENDMENT.—Section 
373(f)(1)(A) of the Older Americans Act of 1965 (42 
U.S.C. 3030s–1(f)(1)(A)) is amended by striking ‘‘fiscal 
years 2007, 2008, 2009, 2010, and 2011’’ and inserting 
‘‘fiscal years 2017, 2018, 2019, and 2020’’. 
SEC. 
4. 
NATIONAL 
RESOURCE 
CENTER 
ON 
FAMILY 
CAREGIVING. 
(a) IN GENERAL.—Part A of title IV of the Older 
Americans Act of 1965 (42 U.S.C. 3032 et seq.) is amend-
ed by adding at the end the following: 
‘‘SEC. 423. NATIONAL RESOURCE CENTER ON FAMILY 
CAREGIVING. 
‘‘(a) DEFINITIONS.—In this section: 
‘‘(1) PUBLIC
OR
PRIVATE
NONPROFIT
ENTI-
TY.—The term ‘public or private nonprofit entity’ 
means— 
‘‘(A) a State, a political subdivision of a 
State, or an agency or instrumentality of such 
a State or political subdivision; or 
‘‘(B) a nonprofit entity that is described in 
section 501(c)(3) of the Internal Revenue Code 
of 1986 and exempt from taxation under sec-
tion 501(a) of such Code. 
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‘‘(2) STATE.—The term ‘State’ means 1 of the 
50 States. 
‘‘(b) ESTABLISHMENT.—The Secretary of Health 
and Human Services shall award a grant to or enter into 
a cooperative agreement with a public or private nonprofit 
entity to establish a National Resource Center on Family 
Caregiving (referred to in this section as the ‘Center’). 
‘‘(c) PURPOSES OF NATIONAL RESOURCE CENTER.— 
The Center shall— 
‘‘(1) identify, develop, and disseminate informa-
tion on best practices for and evidence-based models 
of family caregiver support programs; 
‘‘(2) provide timely information on policy and 
program updates relating to family caregivers; 
‘‘(3) partner with related organizations to dis-
seminate practical strategies and tools to support 
families in their caregiving roles; 
‘‘(4) convene educational programs and web- 
based seminars on family caregiver issues and pro-
gram development; and 
‘‘(5) provide a comprehensive Internet website 
with a national searchable database on family care-
giver programs and resources in the States. 
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‘‘(d) AUTHORIZATION.—There is authorized to be ap-
propriated to carry out this section $12,000,000 for the 
period of fiscal years 2017 through 2020.’’. 
(b) TECHNICAL AMENDMENTS.— 
(1) Section 431(a) of such Act (42 U.S.C. 
3033(a)) is amended by striking ‘‘or contract’’ the 
first place it appears and inserting ‘‘or contract (in-
cluding a cooperative agreement)’’. 
(2) Section 432(a) of such Act (42 U.S.C. 
3033a(a)) is amended by striking ‘‘and contracts’’ 
and inserting ‘‘and contracts (including cooperative 
agreements)’’. 
Æ 
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