instruction:
In this task, you are given text for US Congressional and California state bills, your task is to generate a summary for this bill.
question:
SECTION 1. PHYSICAL EDUCATION FOR PROGRESS.

    Title X of the Elementary and Secondary Education Act of 1965 (20 
U.S.C. 8001 et seq.) is amended by adding at the end the following:

               ``PART L--PHYSICAL EDUCATION FOR PROGRESS

``SEC. 10999A. SHORT TITLE.

    ``This part may be cited as the `Physical Education for Progress 
Act'.

``SEC. 10999B. PURPOSE.

    ``The purpose of this part is to award grants and contracts to 
local educational agencies to enable the local educational agencies to 
initiate, expand, and improve physical education programs for all 
kindergarten through 12th grade students.

``SEC. 10999C. FINDINGS.

    ``Congress makes the following findings:
            ``(1) Physical education is essential to the development of 
        growing children.
            ``(2) Physical education helps improve the overall health 
        of children by improving their cardiovascular endurance, 
        muscular strength and power, and flexibility, and by enhancing 
        weight regulation, bone development, posture, skillful moving, 
        active lifestyle habits, and constructive use of leisure time.
            ``(3) Physical education helps improve the self esteem, 
        interpersonal relationships, responsible behavior, and 
        independence of children.
            ``(4) Children who participate in high quality daily 
        physical education programs tend to be more healthy and 
        physically fit.
            ``(5) The percentage of young people who are overweight has 
        more than doubled in the 30 years preceding 1999.
            ``(6) Low levels of activity contribute to the high 
        prevalence of obesity among children in the United States.
            ``(7) Obesity related diseases cost the United States 
        economy more than $100,000,000,000 every year.
            ``(8) Inactivity and poor diet cause at least 300,000 
        deaths a year in the United States.
            ``(9) Physically fit adults have significantly reduced risk 
        factors for heart attacks and stroke.
            ``(10) Children are not as active as they should be and 
        fewer than 1 in 4 children get 20 minutes of vigorous activity 
        every day of the week.
            ``(11) The Surgeon General's 1996 Report on Physical 
        Activity and Health, and the Centers for Disease Control and 
        Prevention, recommend daily physical education for all students 
        in kindergarten through grade 12.
            ``(12) Twelve years after Congress passed House Concurrent 
        Resolution 97, 100th Congress, agreed to December 11, 1987, 
        encouraging State and local governments and local educational 
        agencies to provide high quality daily physical education 
        programs for all children in kindergarten through grade 12, 
        little progress has been made.
            ``(13) Every student in our Nation's schools, from 
        kindergarten through grade 12, should have the opportunity to 
        participate in quality physical education. It is the unique 
        role of quality physical education programs to develop the 
        health-related fitness, physical competence, and cognitive 
        understanding about physical activity for all students so that 
        the students can adopt healthy and physically active 
        lifestyles.
            ``(14) Every student in our Nation's schools should have 
        the opportunity to achieve the goals established by Healthy 
        People 2000 and Healthy People 2010.

``SEC. 10999D. PROGRAM AUTHORIZED.

    ``The Secretary is authorized to award grants to, and enter into 
contracts with, local educational agencies to pay the Federal share of 
the costs of initiating, expanding, and improving physical education 
programs for kindergarten through grade 12 students by--
            ``(1) providing equipment and support to enable students to 
        actively participate in physical education activities;
            ``(2) developing or enhancing physical education curricula 
        to meet national goals for physical education developed by the 
        Secretary in consultation with the National Association for 
        Sport and Physical Education; and
            ``(3) providing funds for staff and teacher training and 
        education.

``SEC. 10999E. APPLICATIONS; PROGRAM REQUIREMENTS.

    ``(a) Applications.--Each local educational agency desiring a grant 
or contract under this part shall submit to the Secretary an 
application that contains a plan to initiate, expand, or improve 
physical education programs in the schools served by the agency in 
order to make progress toward meeting--
            ``(1) the goals described in subsection (b); or
            ``(2) State standards for physical education.
    ``(b) Goals.--The goals referred to in subsection (a) are as 
follows:
            ``(1) Physical education programs shall facilitate 
        achievement of the national goals for physical education 
        described in section 10999D(2), and the curriculum of the 
        programs may provide--
                    ``(A) fitness education and assessment to help 
                children understand, improve, or maintain their 
                physical well-being;
                    ``(B) instruction in a variety of motor skills and 
                physical activities designed to enhance the physical, 
                mental, and social or emotional development of every 
                child;
                    ``(C) development of cognitive concepts about motor 
                skill and physical fitness that support a lifelong 
                healthy lifestyle;
                    ``(D) opportunities to develop positive social and 
                cooperative skills through physical activity 
                participation; and
                    ``(E) instruction in healthy eating habits and good 
                nutrition.
            ``(2) Teachers of physical education shall be afforded the 
        opportunity for professional development to stay abreast of the 
        latest research, issues, and trends in the field of physical 
        education.
    ``(c) Special Rule.--For the purpose of this part, extracurricular 
activities such as team sports and Reserve Officers' Training Corps 
(ROTC) program activities shall not be considered as part of the 
curriculum of a physical education program assisted under this part.

``SEC. 10999F. PROPORTIONALITY.

    ``The Secretary shall ensure that grants awarded and contracts 
entered into under this part shall be equitably distributed between 
local educational agencies serving urban and rural areas, and between 
local educational agencies serving large and small numbers of students.

``SEC. 10999G. PRIVATE SCHOOL STUDENTS AND HOME-SCHOOLED STUDENTS.

    ``An application for funds under this part, consistent with the 
number of home-schooled children or children enrolled in private 
elementary schools, middle schools, and secondary schools located in 
the school district of a local educational agency, may provide for the 
participation of such children and their teachers in the activities 
assisted under this part.

``SEC. 10999H. REPORT REQUIRED FOR CONTINUED FUNDING.

    ``As a condition to continue to receive grant or contract funding 
after the first year of a multiyear grant or contract under this part, 
the administrator of the grant or contract for the local educational 
agency shall submit to the Secretary an annual report that describes 
the activities conducted during the preceding year and demonstrates 
that progress has been made toward achieving goals described in section 
10999E(b) or meeting State standards for physical education.

``SEC. 10999I. REPORT TO CONGRESS.

    ``The Secretary shall submit a report to Congress not later than 
June 1, 2003, that describes the programs assisted under this part, 
documents the success of such programs in improving physical fitness, 
and makes such recommendations as the Secretary determines appropriate 
for the continuation and improvement of the programs assisted under 
this part.

``SEC. 10999J. ADMINISTRATIVE COSTS.

    ``Not more than 5 percent of the grant or contract funds made 
available to a local educational agency under this part for any fiscal 
year may be used for administrative costs.

``SEC. 10999K. FEDERAL SHARE; SUPPLEMENT NOT SUPPLANT.

    ``(a) Federal Share.--The Federal share under this part may not 
exceed--
            ``(1) 90 percent of the total cost of a project for the 
        first year for which the project receives assistance under this 
        part; and
            ``(2) 75 percent of such cost for the second and each 
        subsequent such year.
    ``(b) Supplement not Supplant.--Funds made available under this 
part shall be used to supplement and not supplant other Federal, State, 
and local funds available for physical education activities.

``SEC. 10999L. AUTHORIZATION OF APPROPRIATIONS.

    ``There are authorized to be appropriated $30,000,000 for fiscal 
year 2000, $70,000,000 for fiscal year 2001, and $100,000,000 for each 
of the fiscal years 2002 through 2004, to carry out this part. Such 
funds shall remain available until expended.''.
answer:
Requires such grants and contracts to be used for: (1) providing equipment and support to enable students to actively participate in physical education activities; (2) developing or enhancing physical education curricula to meet national goals developed by the Secretary; and (3) providing funds for staff and teacher training and education.
Requires LEA assistance applications for such assistance to contain plans for helping school physical education programs make progress toward meeting State standards for physical education or specified goals. Prohibits extracurricular activities such as team sports and Reserve Officers' Training Corps (ROTC) program activities from consideration as part of the curriculum of a physical education program assisted under this Act.
Authorizes appropriations.


question:
SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Educational Empowerment Act''.

SEC. 2. DESIGNATION OF EDUCATIONAL EMPOWERMENT ZONES.

    (a) In General.--Chapter 1 of the Internal Revenue Code of 1986 is 
amended by adding at the end the following new subchapter:

             ``Subchapter X--Educational Empowerment Zones

        ``Sec. 1400E. Designation of educational empowerment zones.

``SEC. 1400E. DESIGNATION OF EDUCATIONAL EMPOWERMENT ZONES.

    ``(a) Designation.--
            ``(1) Educational empowerment zone.--For purposes of this 
        title, the term `educational empowerment zone' means any area--
                    ``(A) which is nominated by one or more local 
                governments and the State or States in which it is 
                located for designation as an educational empowerment 
                zone (hereinafter in this section referred to as a 
                `nominated area'), and
                    ``(B) which the Secretary of Health and Human 
                Services and the Secretary of Education (hereinafter in 
                this section referred to as the `Secretaries 
                concerned') jointly designate as an educational 
                empowerment zone.
            ``(2) Number of designations.--The Secretaries concerned 
        may designate not more than 30 nominated areas as educational 
        empowerment zones.
            ``(3) Areas designated based on degree of poverty, etc.--
        Except as otherwise provided in this section, the nominated 
        areas designated as educational empowerment zones under this 
        subsection shall be those nominated areas with the highest 
        average ranking with respect to the criteria described in 
        subsection (c)(3). For purposes of the preceding sentence, an 
        area shall be ranked within each such criterion on the basis of 
        the amount by which the area exceeds such criterion, with the 
        area which exceeds such criterion by the greatest amount given 
        the highest ranking.
            ``(4) Limitation on designations.--
                    ``(A) Publication of regulations.--The Secretaries 
                concerned shall prescribe by regulation no later than 4 
                months after the date of the enactment of this 
                section--
                            ``(i) the procedures for nominating an area 
                        under paragraph (1)(A).
                            ``(ii) the parameters relating to the size 
                        and population characteristics of an 
                        educational empowerment zone, and
                            ``(iii) the manner in which nominated areas 
                        will be evaluated based on the criteria 
                        specified in subsection (c).
                    ``(B) Time limitations.--The Secretaries concerned 
                may designate nominated areas as educational 
                empowerment zones only during the 24-month period 
                beginning on the first day of the first month following 
                the month in which the regulations described in 
                subparagraph (A) are prescribed.
                    ``(C) Procedural rules.--The Secretaries concerned 
                shall not make any designation of a nominated area as 
                an educational empowerment zone under paragraph (2) 
                unless--
                            ``(i) a nomination regarding such area is 
                        submitted in such a manner and in such form, 
                        and contains such information, as the 
                        Secretaries concerned shall by regulation 
                        prescribe, and
                            ``(ii) the Secretaries concerned determine 
                        that any information furnished is reasonably 
                        accurate.
            ``(5) Nomination process for indian reservations.--For 
        purposes of this subchapter, in the case of a nominated area on 
        an Indian reservation, the reservation governing body (as 
        determined by the Secretary of the Interior) shall be treated 
        as being both the State and local governments with respect to 
        such area.
    ``(b) Period for Which Designation is in Effect.--Any designation 
of an area as an educational empowerment zone shall remain in effect 
during the period beginning on the date of the designation and ending 
on the earliest of--
            ``(1) December 31, 2007,
            ``(2) the termination date designated by the State and 
        local governments in their nomination, or
            ``(3) the date the Secretaries concerned revoke such 
        designation.
    ``(c) Area and Eligibility Requirements.--
            ``(1) In general.--The Secretary of Commerce may designate 
        a nominated area as an educational empowerment zone under 
        subsection (a) only if the area meets the requirements of 
        paragraphs (2) and (3) of this subsection.
            ``(2) Area requirements.--For purposes of paragraph (1), a 
        nominated area meets the requirements of this paragraph if--
                    ``(A) the area is within the jurisdiction of one or 
                more local governments,
                    ``(B) the boundary of the area is continuous, and
                    ``(C) the area does not include an empowerment zone 
                (as defined in section 1393(b)) other than such a zone 
                designated under section 1391(g).
            ``(3) Eligibility requirements.--For purposes of paragraph 
        (1), a nominated area meets the requirements of this paragraph 
        if the State and the local governments in which it is located 
        certify that the nominated area satisfies such conditions as 
        the Secretary of Education deems appropriate.
            ``(4) Consideration of dropout rate, etc.--The Secretary of 
        Education, in setting forth the conditions for eligibility 
        pursuant to paragraph (3), shall take into account the extent 
        to which an area has low-income families, a high dropout rate, 
        a high rate of teen pregnancy, and large school class size.
    ``(d) Coordination With Treatment of Enterprise Communities.--For 
purposes of this title, if there are in effect with respect to the same 
area both--
            ``(1) a designation as an educational empowerment zone, and
            ``(2) a designation as an enterprise community,
both of such designations shall be given full effect with respect to 
such area.
    ``(e) Definitions and Special Rules.--For purposes of this 
subchapter, rules similar to the rules of paragraphs (2), (3), (5), and 
(7) of section 1393 shall apply.''.
    (b) Clerical Amendment.--The table of subchapters for chapter 1 is 
amended by adding at the end the following new item:

                              ``Subchapter X. Educational Empowerment 
                                        Zones.''.

SEC. 3. CREDIT FOR DONATIONS TO SCHOOL DISTRICTS IN EDUCATIONAL 
              EMPOWERMENT ZONES.

    (a) In General.--Subpart B of part IV of subchapter A of chapter 1 
of the Internal Revenue Code of 1986 is amended by inserting after 
section 30A the following new section

``SEC. 30B. CONTRIBUTIONS TO SCHOOL DISTRICTS IN EDUCATIONAL 
              EMPOWERMENT ZONES.

    ``(a) Allowance of Credit.--There shall be allowed as a credit 
against the tax imposed by this chapter for the taxable year an amount 
equal to the amount of qualified educational empowerment zone 
contributions made by the taxpayer during such year.
    ``(b) Maximum Credit.--The amount of the credit allowed by 
subsection (a)--
            ``(1) in the case of an individual, shall not exceed 
        $2,000, and
            ``(2) in the case of any other taxpayer, shall not exceed 
        $10,000.
    ``(c) Definition of Qualified Educational Empowerment Zone 
Contributions.--For purposes of this section, the term `qualified 
educational empowerment zone contributions' means cash contributions 
made to any school district located in an educational empowerment zone 
(as designated under section 1400E) if such contributions--
            ``(1) but for subsection (d), would be allowable as a 
        deduction under section 170, and
            ``(2) are used for any of the following purposes by the 
        school district:
                    ``(A) Hiring new teachers.
                    ``(B) Increasing teacher salaries.
                    ``(C) Training teachers.
    ``(d) Denial of Double Benefit.--No deduction shall be allowed 
under this chapter for any contribution taken into account in computing 
the credit under this section.
    ``(e) Election.--This section shall apply to any taxpayer for any 
taxable year only if such taxpayer elects (at such time and in such 
manner as the Secretary may by regulations prescribe) to have this 
section apply for such taxable year.
    ``(f) Application With Other Credits; Carryover of Excess Credit.--
The credit allowed by subsection (a) for any taxable year shall not 
exceed the excess (if any) of--
            ``(1) the regular tax for the taxable year reduced by the 
        sum of the credits allowable under subpart A and the preceding 
        sections of this subpart, over
            ``(2) the tentative minimum tax for the taxable year.
If the credit under subsection (a) exceeds the limitation of the 
preceding sentence, such excess shall be added to the credit allowable 
under subsection (a) for the succeeding taxable year.''.
    (b) Clerical Amendment.--The table of sections for subpart B of 
part IV of subchapter A of chapter 1 of such Code is amended by 
inserting after the item relating to section 30A the following new 
item:

        ``Sec. 30B. Contributions to school districts in educational 
                            empowerment zones.''.
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2003.

SEC. 4. TEACHER LOAN FORGIVENESS PROGRAM.

    Part B of title IV of the Higher Education Act of 1965 is amended 
by inserting after section 428K (20 U.S.C. 1078-11) the following new 
section:

``SEC. 428L. LOAN FORGIVENESS FOR MATHEMATICS AND SCIENCE TEACHERS.

    ``(a) Purpose.--It is the purpose of this section to encourage more 
individuals to enter and stay in the field of teaching mathematics, 
science, and related fields.
    ``(b) Program.--
            ``(1) In general.--The Secretary shall carry out a program 
        of assuming the obligation to repay, pursuant to subsection 
        (c), a loan made, insured, or guaranteed under this part or 
        part D (excluding loans made under sections 428B and 428C or 
        comparable loans made under Part D) for any new borrower after 
October 12, 1998, who--
                    ``(A) has been employed as a full-time teacher for 
                3 consecutive complete school years in a school that is 
                located in an educational empowerment zone, as such 
                term is defined in section 1400E of the Internal 
                Revenue Code of 1986;
                    ``(B) is a fully qualified teacher; and
                    ``C) is not in default on a loan for which the 
                borrower seeks forgiveness.
            ``(2) Award basis; priority.--
                    ``(A) Award basis.--Subject to subparagraph (B), 
                loan repayment under this section shall be on a first-
                come, first-served basis and subject to the 
                availability of appropriations.
                    ``(B) Priority.--The Secretary shall give priority 
                in providing loan repayment under this section for a 
                fiscal year to student borrowers who received loan 
                repayment under this section for the preceding fiscal 
                year.
            ``(3) Regulations.--The Secretary is authorized to 
        prescribe such regulations as may be necessary to carry out the 
        provisions of this section.
    ``(c) Loan Repayment.--
            ``(1) Eligible amount.--The amount the Secretary may repay 
        on behalf of any individual under this section shall not 
        exceed--
                    ``(A) 80 percent of the sum of the principal 
                amounts outstanding of the individual's qualifying 
                loans at the end of 3 consecutive complete school years 
                of service described in subsection (b)(1)(A);
                    ``(B) an additional 10 percent of such sum at the 
                end of each of the next 2 consecutive complete school 
                years of such service; and
                    ``(C) a total of more than $10,000.
            ``(2) Construction.--Nothing in this section shall be 
        construed to authorize the refunding of any repayment of a loan 
        made under this part or part D.
            ``(3) Interest.--If a portion of a loan is repaid by the 
        Secretary under this section for any year, the proportionate 
        amount of interest on such loan which accrues for such year 
        shall be repaid by the Secretary.
            ``(4) Double benefits prohibited.--No borrower may, for the 
        same service, receive a benefit under both this section and 
        subtitle D of title I of the National and Community Service Act 
        of 1990 (42 U.S.C. 12601 et seq.). No borrower may receive a 
        reduction of loan obligations under both this section and 
        section 428J or 460.
    ``(d) Repayment to Eligible Lenders.--The Secretary shall pay to 
each eligible lender or holder for each fiscal year an amount equal to 
the aggregate amount of loans which are subject to repayment pursuant 
to this section for such year.
    ``(e) Application for Repayment.--
            ``(1) In general.--Each eligible individual desiring loan 
        repayment under this section shall submit a complete and 
        accurate application to the Secretary at such time, in such 
        manner, and containing such information as the Secretary may 
        require.
            ``(2) Conditions.--An eligible individual may apply for 
        loan repayment under this section after completing the required 
        number of years of qualifying employment.
            ``(3) Fully qualified teachers.--An application for loan 
        repayment under this section shall include such information as 
        is necessary to demonstrate that the applicant--
                    ``(A) if teaching in a public elementary or 
                secondary school (other than as a teacher in a public 
                charter school), has obtained State certification as a 
                teacher (including certification obtained through 
                alternative routes to certification) or passed the 
                State teacher licensing exam and holds a license to 
                teach in such State; and
                    ``(B) if teaching in--
                            ``(i) an elementary school, holds a 
                        bachelor's degree and demonstrates knowledge 
                        and teaching skills in reading, writing, 
                        mathematics, science, and other areas of the 
                        elementary school curriculum; or
                            ``(ii) a middle or secondary school, holds 
                        a bachelor's degree and demonstrates a high 
                        level of competency in all subject areas in 
                        which he or she teaches through--
                                    ``(I) a high level of performance 
                                on a rigorous State or local academic 
                                subject areas test; or
                                    ``(II) completion of an academic 
                                major in each of the subject areas in 
                                which he or she provides instruction.
    ``(f) Evaluation.--
            ``(1) In general.--The Secretary shall conduct, by grant or 
        contract, an independent national evaluation of the impact of 
        the program assisted under this section.
            ``(2) Competitive basis.--The grant or contract described 
        in subsection (b) shall be awarded on a competitive basis.
            ``(3) Contents.--The evaluation described in this 
        subsection shall--
                    ``(A) determine the number of individuals who were 
                encouraged by the program assisted under this section 
                to pursue teaching careers;
                    ``(B) determine the number of individuals who 
                remain employed in teaching mathematics, science, or 
                related fields as a result of participation in the 
                program;
                    ``(C) identify the barriers to the effectiveness of 
                the program;
                    ``(D) assess the cost-effectiveness of the program; 
                and
                    ``(E) identify the number of years each individual 
                participates in the program.
            ``(4) Interim and final evaluation reports.--The Secretary 
        shall prepare and submit to the President and the Congress such 
        interim reports regarding the evaluation described in this 
        subsection as the Secretary deems appropriate, and shall 
        prepare and so submit a final report regarding the evaluation 
        by January 1, 2006''.
answer:
Educational Empowerment Act - Amends the Internal Revenue Code to allow a tax credit for qualified educational empowerment zone contributions. Allows the designation of up to 30 such zones. Bases designations on the degree of poverty.Establishes a teacher loan forgiveness program for mathematics and science teachers.


question:
SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Americans Giving Care to Elders 
(AGE) Act of 2018''.

SEC. 2. CREDIT FOR ELDERCARE EXPENSES.

    (a) In General.--Subpart A of part IV of subchapter A of chapter 1 
of the Internal Revenue Code of 1986 is amended by inserting after 
section 25D the following new section:

``SEC. 25E. EXPENSES FOR ELDERCARE.

    ``(a) Allowance of Credit.--
            ``(1) In general.--In the case of an individual for which 
        there are 1 or more qualifying individuals with respect to such 
        individual, there shall be allowed as a credit against the tax 
        imposed by this chapter for the taxable year an amount equal to 
        the applicable percentage of the eldercare expenses paid by 
        such individual during the taxable year.
            ``(2) Applicable percentage.--For purposes of paragraph 
        (1), the term `applicable percentage' means 20 percent, reduced 
        (but not below zero) by 1 percentage point for each $4,000 (or 
        fraction thereof) by which the taxpayer's adjusted gross income 
        for the taxable year exceeds $120,000.
    ``(b) Definitions.--For purposes of this section--
            ``(1) Qualifying individual.--The term `qualifying 
        individual' means an individual--
                    ``(A) who has attained age 65,
                    ``(B) who requires assistance with activities of 
                daily living, and
                    ``(C) who is, with respect to the taxpayer or the 
                taxpayer's spouse--
                            ``(i) the father or mother or an ancestor 
                        of such father or mother,
                            ``(ii) the father-in-law or mother-in-law 
                        or an ancestor of such father-in-law or mother-
                        in-law,
                            ``(iii) the stepfather or stepmother or an 
                        ancestor of such stepfather or stepmother, or
                            ``(iv) any other person who, for the 
                        taxable year, has the same principal place of 
                        abode as the taxpayer and is a member of the 
                        household of the taxpayer.
            ``(2) Eldercare expenses.--
                    ``(A) In general.--The term `eldercare expenses' 
                means the following amounts paid for expenses relating 
                to the care of a qualifying individual:
                            ``(i) Medical care (as defined in section 
                        213(d)(1), without regard to subparagraph D 
                        thereof).
                            ``(ii) Lodging away from home in accordance 
                        with section 213(d)(2).
                            ``(iii) Adult day care.
                            ``(iv) Custodial care.
                            ``(v) Respite care.
                            ``(vi) Assistive technologies and devices 
                        (including remote health monitoring).
                            ``(vii) Environmental modifications 
                        (including home modifications).
                            ``(viii) Counseling or training for a 
                        caregiver.
                    ``(B) Definitions.--For purposes of subparagraph 
                (A)--
                            ``(i) Adult day care.--The term `adult day 
                        care' means care provided for adults with 
                        functional or cognitive impairments through a 
                        structured, community-based group program which 
                        provides health, social, and other related 
                        support services on a less than 24-hour basis.
                            ``(ii) Custodial care.--The term `custodial 
                        care' means reasonable personal care services 
                        provided to assist with daily living which do 
                        not require the skills of qualified technical 
                        or professional personnel.
                            ``(iii) Respite care.--The term `respite 
                        care' means planned or emergency care intended 
                        to provide temporary relief to a caregiver.
                    ``(C) Care centers.--
                            ``(i) In general.--Eldercare expenses 
                        described in subparagraph (A) which are 
                        incurred for services provided outside the 
                        taxpayer's household by a care center shall be 
                        taken into account only if such center complies 
                        with all applicable laws and regulations of a 
                        State or unit of local government.
                            ``(ii) Care center.--For purposes of this 
                        subparagraph, the term `care center' means any 
                        facility which--
                                    ``(I) provides care for more than 6 
                                individuals, and
                                    ``(II) receives a fee, payment, or 
                                grant for providing services for any of 
                                the individuals (regardless of whether 
                                such facility is operated for profit).
    ``(c) Dollar Limitation.--
            ``(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, if any.
    ``(d) Special Rules.--For purposes of this section--
            ``(1) Payments to related individuals.--No credit shall be 
        allowed under subsection (a) for any amount paid to an 
        individual with respect to whom, for the taxable year, a 
        deduction under section 151(c) is allowable either to the 
        taxpayer or the taxpayer's spouse. 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 included on 
                the return claiming the credit, or
                    ``(B) if such person is an organization described 
                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 taxpayer exercised due diligence 
        in attempting to provide the information so required.
            ``(3) Identifying information required with respect to 
        qualifying individuals.--No credit shall be allowed under 
        subsection (a) with respect to any qualifying individual unless 
        the taxpayer identification number of such individual is 
        included on the return claiming the credit.
    ``(e) Denial of Double Benefit.--No credit shall be allowed under 
subsection (a) for any amount with respect 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 purposes 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 inserting 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.
            (2) Section 6213(g)(2) of such Code is amended--
                    (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.
answer:

Americans Giving Care to Elders (AGE) Act of 2018  This bill amends the Internal Revenue Code to allow a tax credit for a portion of a taxpayer's expenses for eldercare.  The credit applies to expenses to care for certain relatives or members of the taxpayer's household who have attained the age of 65 and require assistance with activities of daily living. Eldercare expense include amounts paid for:    medical care,   lodging away from home,   adult day care,   custodial care,   respite care,   assistive technologies and devices (including remote health monitoring),   environmental modifications (including home modifications), and   counseling or training for a caregiver.   The amount of eldercare expenses incurred during any year that may be taken into account for the credit may not exceed $6,000.