To amend the Internal Revenue Code of 1986 to exclude from gross income certain State foster care program payments made to the biological parents of disabled children.

Bill: 113-hr-286
Sponsor: full_name: Rep. Green, Gene [D-TX-29]
Introduced: 2013-01-15
Policy area: Taxation
Subjects: Adoption and foster care

Disability assistance

Income tax exclusion
Latest action: action_date: 2013-01-15
text: Referred to the House Committee on Ways and Means.

Summaries:
action_date: 2013-01-15
action_desc: Introduced in House
text: <p>Amends the Internal Revenue Code to allow biological parents of handicapped children to exclude from their gross incomes difficulty of care payments made to them under a state or local foster care program.</p>

tv_txt: I 113th CONGRESS 1st Session H. R. 286 IN THE HOUSE OF REPRESENTATIVES January 15, 2013 Mr. Gene Green of Texas introduced the following bill; which was referred to the Committee on Ways and Means A BILL To amend the Internal Revenue Code of 1986 to exclude from gross income certain State foster care program payments made to the biological parents of disabled children.

1. Exclusion from gross income of certain State foster care program payments made to biological parents of disabled children (a) In general Subsection (c) of section 131 of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph: (3) Application to biological parents receiving payments through State foster care programs A payment made pursuant to a foster care program of a State or political subdivision thereof shall not fail to be treated as a difficulty of care payment which is excludible from gross income under subsection (a) solely because the qualified foster individual with respect to which such payment is made is the biological child of the foster care provider. . (b) Effective date The amendment made by this section shall apply to payments made in taxable years ending after the date of the enactment of this Act.