I
103D CONGRESS
2D SESSION
H. R. 4195
To amend the Internal Revenue Code of 1986 to allow a credit to individuals
who maintain a household which includes an elderly low-income relative.
IN THE HOUSE OF REPRESENTATIVES
APRIL 13, 1994
Mr. DIAZ-BALART (for himself, Ms. ROYBAL-ALLARD, Mr. BECERRA, Mr.
BONILLA, Mr. DE
LA GARZA, Mr. GUTIERREZ, Mr. DE LUGO, Mr.
MENENDEZ, Mr. ORTIZ, Mr. PASTOR, Mr. RICHARDSON, Mr. ROMERO-
BARCELO´, Ms. ROS-LEHTINEN, Mr. SERRANO, Mr. TEJEDA, Mr.
TORRES, Mr. UNDERWOOD, and Ms. VELA´ZQUEZ) introduced the follow-
ing bill; which was referred to the Committee on Ways and Means
A BILL
To amend the Internal Revenue Code of 1986 to allow a
credit to individuals who maintain a household which
includes an elderly low-income relative.
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 ‘‘Elderly Housing Tax
Relief Act’’.
SEC. 2. CREDIT TO INDIVIDUALS PROVIDING A HOME TO
ELDERLY LOW-INCOME RELATIVES.
(a) GENERAL RULE.—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 22 the following new
section:
‘‘SEC. 23. CREDIT FOR INDIVIDUALS PROVIDING HOME TO
ELDERLY LOW-INCOME RELATIVES.
‘‘(a) ALLOWANCE OF CREDIT.—In the case of an in-
dividual who maintains a household which includes as a
member 1 or more qualified elderly relatives, there shall
be allowed as a credit against the tax imposed by this
chapter for the taxable year an amount equal to $500 for
each such qualified elderly relative.
‘‘(b) QUALIFIED ELDERLY RELATIVE.—For pur-
poses of this section, the term ‘qualified elderly relative’
means any individual if—
‘‘(1) such individual bears a relationship to the
taxpayer specified in paragraph (1), (2), (3), (4),
(5), (6), (7), or (8) of section 152(a),
‘‘(2) such individual has attained age 62 before
the close of the taxpayer’s taxable year,
‘‘(3) the principal place of abode of such indi-
vidual for such taxable year is in the home of the
taxpayer, and
‘‘(4) the taxpayer establishes that, but for being
a member of the taxpayer’s household, such individ-
ual would reside in—
‘‘(A) housing assisted under Federal law,
or
‘‘(B) a nursing facility which would be en-
titled to receive payments under a State medic-
aid program for the care of such individual.
‘‘(c) MAINTAINING
HOUSEHOLD.—An individual
shall be treated as maintaining a household for any period
only if over half the cost of maintaining the household for
such period is furnished by such individual (or, if such
individual is married during such period, is furnished by
such individual and such individual’s spouse).
‘‘(d) STATE MEDICAID PROGRAM.—For purposes of
this section, the term ‘State medicaid program’ means any
State plan for medical assistance meeting the require-
ments of title XIX of the Social Security Act.’’
(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 22 the following new item:
‘‘Sec. 23. Credit for individuals providing home to elderly low-in-
come relatives.’’
(c) EFFECTIVE DATE.—The amendments made by
this section shall apply to taxable years beginning after
the date of the enactment of this Act.
Æ