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Q: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Outdoor Recreation Legacy 
Partnership Grant Program Act of 2015''.

SEC. 2. DEFINITIONS.

    In this Act:
            (1) Eligible entity.--
                    (A) In general.--The term ``eligible entity'' 
                means--
                            (i) a State;
                            (ii) a political subdivision of a State, 
                        including--
                                    (I) a city; and
                                    (II) a county;
                            (iii) a special purpose district, including 
                        park districts; and
                            (iv) an Indian tribe (as defined in section 
                        4 of the Indian Self-Determination and 
                        Education Assistance Act (25 U.S.C. 450b)).
                    (B) Political subdivisions and indian tribes.--A 
                political subdivision of a State or an Indian tribe 
                shall be considered an eligible entity only if the 
                political subdivision or Indian tribe represents or 
                otherwise serves a qualifying urban area.
            (2) Outdoor recreation legacy partnership grant program.--
        The term ``Outdoor Recreation Legacy Partnership Grant 
        Program'' means the program established under section 3(a).
            (3) Qualifying urban area.--The term ``qualifying urban 
        area'' means an area described in the notice of the Bureau of 
        the Census entitled ``Qualifying Urban Areas for the 2010 
        Census'' (77 Fed. Reg. 18652 (March 27, 2012)).
            (4) Secretary.--The term ``Secretary'' means the Secretary 
        of the Interior.

SEC. 3. GRANTS AUTHORIZED.

    (a) In General.--The Secretary shall establish an outdoor 
recreation legacy partnership grant program under which the Secretary 
may award grants to eligible entities for projects--
            (1) to acquire land and water for parks and other outdoor 
        recreation purposes; and
            (2) to develop new or renovate existing outdoor recreation 
        facilities.
    (b) Matching Requirement.--
            (1) In general.--As a condition of receiving a grant under 
        subsection (a), an eligible entity shall provide matching funds 
        in the form of cash or an in-kind contribution in an amount 
        equal to not less than 100 percent of the amounts made 
        available under the grant.
            (2) Sources.--The matching amounts referred to in paragraph 
        (1) may include amounts made available from State, local, 
        nongovernmental, or private sources.

SEC. 4. ELIGIBLE USES.

    (a) In General.--A grant recipient may use a grant awarded under 
this Act--
            (1) to acquire land or water that provides outdoor 
        recreation opportunities to the public; and
            (2) to develop or renovate outdoor recreational facilities 
        that provide outdoor recreation opportunities to the public, 
        with priority given to projects that--
                    (A) create or significantly enhance access to park 
                and recreational opportunities in an urban neighborhood 
                or community;
                    (B) engage and empower underserved communities and 
                youth;
                    (C) provide opportunities for youth employment or 
                job training;
                    (D) establish or expand public-private 
                partnerships, with a focus on leveraging resources; and
                    (E) take advantage of coordination among various 
                levels of government.
    (b) Limitations on Use.--A grant recipient may not use grant funds 
for--
            (1) grant administration costs;
            (2) incidental costs related to land acquisition, including 
        appraisal and titling;
            (3) operation and maintenance activities;
            (4) facilities that support semiprofessional or 
        professional athletics;
            (5) indoor facilities such as recreation centers or 
        facilities that support primarily non-outdoor purposes; or
            (6) acquisition of land or interests in land that restrict 
        access to specific persons.

SEC. 5. NATIONAL PARK SERVICE REQUIREMENTS.

    In carrying out the Outdoor Recreation Legacy Partnership Grant 
Program, the Secretary shall--
            (1) conduct an initial screening and technical review of 
        applications received; and
            (2) evaluate and score all qualifying applications.

SEC. 6. REPORTING.

    (a) Annual Reports.--Not later than 30 days after the last day of 
each report period, each State lead agency that receives a grant under 
this Act shall annually submit to the Secretary performance and 
financial reports that--
            (1) summarize project activities conducted during the 
        report period; and
            (2) provide the status of the project.
    (b) Final Reports.--Not later than 90 days after the earlier of the 
date of expiration of a project period or the completion of a project, 
each State lead agency that receives a grant under this Act shall 
submit to the Secretary a final report containing such information as 
the Secretary may require.

SEC. 7. REVENUE SHARING.

    Section 105(a)(2)(B) of the Gulf of Mexico Energy Security Act of 
2006 (43 U.S.C. 1331 note; Public Law 109-432) is amended by inserting 
before the period at the end ``, of which 20 percent for each of fiscal 
years 2017 through 2055 shall be used by the Secretary of the Interior 
to provide grants under the Outdoor Recreation Legacy Partnership Grant 
Program Act of 2015.''.

A: Outdoor Recreation Legacy Partnership Grant Program Act of 2015 This bill directs the Department of the Interior to establish an outdoor recreation legacy partnership grant program under which Interior awards grants to eligible entities (the states, their political subdivisions, special purpose districts, and Indian Tribes) for projects to: (1) acquire land and water for parks and other outdoor recreation purposes, and (2) develop new or renovate existing outdoor recreation facilities.  As a condition for receiving a grant, an eligible entity shall provide matching funds in cash or in kind equal to 100% of the amounts available under the grant.  A grant recipient may use the grant to acquire land or water providing outdoor recreation opportunities to the public. A grant may also be used to develop or renovate outdoor recreational facilities, with priority given to projects that:   create or significantly enhance access to park and recreational opportunities in an urban neighborhood or community; engage and empower underserved communities and youth; provide opportunities for youth employment or job training; establish or expand public-private partnerships; take advantage of coordination among various levels of government.   Grant funds may not be used for specified costs, facilities, and activities, including the acquisition of lands or interests that restrict access to particular persons.
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Q: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Boko Haram Disarmament and Northeast 
Nigeria Recovery Act of 2014''.

SEC. 2. FINDINGS.

    Congress makes the following findings:
            (1) On the night of April 14, 2014, 276 female students, 
        most of them between 15 and 18 years old, were abducted by Boko 
        Haram from the Chibok Government Girls Secondary School, a 
        boarding school located in Borno state in the Federal Republic 
        of Nigeria.
            (2) All public secondary schools in Borno state were closed 
        in March 2014 because of increasing attacks by Boko Haram that 
        killed hundreds of students, but the schoolgirls returned to 
        school, despite the potential dangers, determined to pursue 
        their education.
            (3) Boko Haram has claimed responsibility for subsequent 
        kidnappings in the region.
            (4) Boko Haram leaders have threatened to sell the 
        kidnapped schoolgirls into slavery and according to reports, 
        has previously kept female hostages as slaves and committed 
        sexual violence against them.
            (5) Boko Haram seems determined to carry out sophisticated 
        and deadly attacks and to expand its area of operation.
            (6) Boko Haram has targeted schools, mosques, churches, 
        villages, and agricultural centers, as well as government 
        facilities, in hopes of creating an Islamic state in northern 
        Nigeria.
            (7) There are estimates that Boko Haram has killed more 
        than 4,000 people since 2011, and more than 2,000 people this 
        year alone.
            (8) There is a possibility that many of the girls may have 
        been taken into neighboring countries.
            (9) Boko Haram and other terrorist organizations pose a 
        growing threat to United States interests in the region, as 
        well as to broader regional peace and security.
            (10) In an effort to locate the kidnapped schoolgirls, the 
        United States authorized the deployment of up to 80 military 
        personnel to Chad in order to help with intelligence and 
        surveillance.
            (11) The United States military have provided training, 
        equipment, and other support for counter-terrorism units in the 
        Sahel region to combat Al Qaeda affiliates and related groups 
        in Africa.
            (12) Cameroon, Niger, and Chad have deployed troops in an 
        effort to secure their borders against Boko Haram.
            (13) The United States named several individuals linked to 
        Boko Haram as Specially Designated Global Terrorists in 2012 
        and designated Boko Haram as a Foreign Terrorist Organization 
        in November 2013.
            (14) On May 22, 2014, the United Nations Security Council 
        added Boko Haram to the 1267 sanctions list, a list of Al 
        Qaeda-linked terrorist organizations subject to weapons 
        embargoes, travel bans, and asset freezes.
            (15) The Senate and House have both passed resolutions 
        condemning Boko Haram and the abduction of female students by 
        the group from schools in the northeastern province of Borno in 
        the Federal Republic of Nigeria.

SEC. 3. STATEMENT OF POLICY.

    It is the policy of the United States to work vigorously for a 
lasting resolution to the conflict in northeast Nigeria and other Boko 
Haram-affected areas by--
            (1) eliminating the threat posed by Boko Haram to civilians 
        and regional stability through political, economic, 
        humanitarian, law enforcement, military, and intelligence 
        support for a comprehensive multilateral effort to protect 
        civilians in affected areas and to defeat and demobilize Boko 
        Haram fighters;
            (2) supporting efforts to rescue those individuals who have 
        been abducted by Boko Haram; and
            (3) further supporting comprehensive reconstruction, 
        transitional justice, development and humanitarian programs, 
        and reconciliation efforts.

SEC. 4. REQUIREMENT OF A REGIONAL STRATEGY FOR DEFEATING BOKO HARAM.

    (a) Requirement for Strategy.--Not later than 90 days after the 
date of the enactment of this Act, the President shall develop and 
submit to the appropriate committees of Congress a regional strategy to 
guide United States support for multilateral efforts to protect 
civilians from attacks by Boko Haram, to eliminate the threat to 
civilians and regional stability posed by Boko Haram, and to enforce 
the rule of law and ensure full humanitarian access in areas affected 
by Boko Haram.
    (b) Content of Strategy.--The strategy should include the 
following:
            (1) A plan to work with Nigeria and other international 
        partners to find Boko Haram's kidnapping victims and liberate 
        them and a viable plan to protect civilians and eliminate the 
        threat posed by Boko Haram.
            (2) An interagency framework to plan, coordinate, and 
        execute all diplomatic, economic, intelligence, development, 
        humanitarian, law enforcement, and military elements of United 
        States policy across the region regarding Boko Haram.
            (3) A framework to evaluate the progress and effectiveness 
        of the United States strategy toward eliminating the threat 
        posed by Boko Haram.
    (c) Form.--The strategy under this section shall be submitted in 
unclassified form, but may include a classified annex.

SEC. 5. HUMANITARIAN ASSISTANCE FOR AREAS AFFECTED BY BOKO HARAM.

    (a) Authority.--In accordance with section 491 of the Foreign 
Assistance Act of 1961 (22 U.S.C. 2292) and section 2 of the Migration 
and Refugee Assistance Act of 1962 (22 U.S.C. 2601), the President is 
authorized to provide humanitarian and development assistance to the 
populations in areas affected by Boko Haram.
    (b) Availability of Amounts.--
            (1) In general.--Amounts equivalent to the funds received 
        by the United States Government pursuant to the final judgment 
        in the case specified in paragraph (2) shall, notwithstanding 
        any other provision of law, be made available to carry out this 
        section.
            (2) Case.--The case referred to in paragraph (1) is United 
        States of America v. All Assets Held in Account Number 
        80020796, in name of Doraville Properties Corporation, at 
        Deutsche Bank International, Limited in Jersey, Channel 
        Islands, and All Interest, Benefits, or Assets Traceable 
        Thereto, et al., Case No. 1:13-cv-01832-JDB (D.D.C.).

SEC. 6. ASSISTANCE FOR RECOVERY AND RECONSTRUCTION IN AREAS AFFECTED BY 
              BOKO HARAM.

    (a) Authority.--It is the sense of Congress that the President 
should support efforts by the people of Boko Haram-affected areas and 
the Governments of Nigeria, Chad, Cameroon, and Niger, as security 
conditions permit--
            (1) to assist internally displaced people and returnees in 
        securing durable solutions by spurring economic growth, 
        supporting livelihoods, helping to alleviate poverty, and 
        promoting access to basic services in northeast Nigeria, 
        including education and employment opportunities;
            (2) to enhance the accountability and administrative 
        competency of state and local governance institutions and 
        public agencies in northeast Nigeria with regard to budget 
        management, provision of public goods and services, and related 
        oversight functions;
            (3) to provide all children with a quality basic education 
        while ensuring the safety of students and school faculty;
            (4) to strengthen the operational capacity of the civilian 
        police in Nigeria to enhance public safety, prevent crime and 
        communal and sectarian violence, and deal sensitively with 
        gender-based violence, while strengthening accountability 
        measures to prevent corruption and abuses; and
            (5) to promote programs to address physical harm and 
        psychosocial trauma, including post-traumatic stress disorder.
    (b) Future Year Funding.--It is the sense of Congress that the 
Secretary of State and Administrator of the United States Agency for 
International Development should work with the appropriate committees 
of Congress to increase assistance in future fiscal years to support 
activities described in this section if the Government of Nigeria 
demonstrates a commitment to transparent and accountable reconstruction 
in Boko Haram-affected areas of Nigeria, specifically by--
            (1) increasing oversight activities and reporting to ensure 
        funds used to combat Boko Haram are used efficiently and with 
        minimal waste; and
            (2) committing substantial funds of its own, above and 
        beyond standard budget allocations to state and local 
        governments, for the task of combating Boko Haram and 
        rebuilding those regions affected by Boko Haram attacks.
    (c) Coordination With Other Donor Nations.--The United States 
should work with other donor nations, on a bilateral and multilateral 
basis, to increase contributions for recovery efforts in northeast 
Nigeria and other areas affected by Boko Haram, and strengthen 
accountability mechanisms to ensure the transparent and timely use of 
those funds.
    (d) Termination of Assistance.--It is the sense of Congress that 
the Secretary of State should withhold bilateral assistance to Nigeria 
for the purposes described under this section if the Secretary 
determines that the Government of Nigeria is not committed to 
transparent and accountable reconstruction and reconciliation in the 
Boko Haram-affected areas of Nigeria.

SEC. 7. REPORT.

    (a) Report Required.--Not later than 1 year after the submission of 
the strategy required under section 4, the Secretary of State shall 
prepare and submit to the appropriate committees of Congress a report 
on the progress made toward the implementation of the strategy required 
under section 4 and a description and evaluation of the assistance 
provided under this Act toward the policy objectives described in 
section 3.
    (b) Contents.--The report required under section (a) shall 
include--
            (1) a description and evaluation of actions taken toward 
        the implementation of the strategy required under section 4;
            (2) a description of assistance provided under section 5 
        and section 6;
            (3) an evaluation of bilateral assistance provided to 
        Nigeria and associated programs in light of stated policy 
        objectives; and
            (4) a description of amounts of assistance committed, and 
        amounts provided, to Nigeria during the reporting period by the 
        Government of Nigeria, each donor country, and all relevant 
        organizations.

SEC. 8. DEFINITION.

    In this Act, the term ``appropriate committees of Congress'' 
means--
            (1) the Committee on Appropriations and the Committee on 
        Foreign Affairs of the House of Representatives; and
            (2) the Committee on Appropriations and the Committee on 
        Foreign Relations of the Senate.

A: Boko Haram Disarmament and Northeast Nigeria Recovery Act of 2014 - Directs the President to develop and submit to Congress a regional strategy to guide U.S. support for multilateral efforts to: (1) eliminate the threat to civilians and regional stability from Boko Haram, and (2) enforce the rule of law and ensure full humanitarian access in Boko Haram-affected areas. States that such strategy should include a plan to work with Nigeria and other international partners to liberate Boko Haram's kidnapping victims.  Authorizes the President to provide humanitarian and development assistance to the populations in Boko Haram-affected areas. Makes funds available for such assistance pursuant to final judgment of a specified legal case. Expresses the sense of Congress that the President should support efforts by the people of Boko Haram-affected areas and the governments of Nigeria, Chad, Cameroon, and Niger to:   assist internally displaced people and returnees;  enhance the administrative competency of state and local governance institutions and public agencies in northeast Nigeria;  provide all children with a quality basic education while ensuring student and faculty safety;  strengthen the operational capacity of the civilian police in Nigeria, and strengthen measures to prevent corruption; and  promote programs to address physical harm and psychosocial trauma.   Expresses the sense of Congress that:   the Secretary of State and Administrator of the U.S. Agency for International Development (USAID) should work with Congress to increase future assistance to support reconstruction activities if Nigeria demonstrates a commitment to transparent reconstruction in Boko Haram-affected areas of Nigeria, and  the Secretary should withhold assistance if Nigeria is not committed to transparent reconstruction and reconciliation in the Boko Haram-affected areas of Nigeria.
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Q: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Caregiver Tax Relief Act of 2008''.

SEC. 2. CREDIT FOR TAXPAYERS WITH LONG-TERM CARE NEEDS.

    (a) In General.--Subpart C of part IV of subchapter A of chapter 1 
of the Internal Revenue Code of 1986 (relating to refundable personal 
credits) is amended by inserting after section 35 the following new 
section:

``SEC. 35A. CREDIT FOR TAXPAYERS WITH LONG-TERM CARE NEEDS.

    ``(a) Allowance of Credit.--
            ``(1) In general.--There shall be allowed as a credit 
        against the tax imposed by this chapter for the taxable year an 
        amount equal to the applicable credit amount multiplied by the 
        number of applicable individuals with respect to whom the 
        taxpayer is an eligible caregiver for the taxable year.
            ``(2) Applicable credit amount.--For purposes of paragraph 
        (1), the applicable credit amount shall be $2,500.
    ``(b) Limitation Based on Adjusted Gross Income.--
            ``(1) In general.--The amount of the credit allowable under 
        subsection (a) shall be reduced (but not below zero) by $100 
        for each $1,000 (or fraction thereof) by which the taxpayer's 
        modified adjusted gross income exceeds the threshold amount. 
        For purposes of the preceding sentence, the term `modified 
        adjusted gross income' means adjusted gross income increased by 
        any amount excluded from gross income under section 911, 931, 
        or 933.
            ``(2) Threshold amount.--For purposes of paragraph (1), the 
        term `threshold amount' means--
                    ``(A) $150,000 in the case of a joint return, and
                    ``(B) $75,000 in any other case.
            ``(3) Indexing.--In the case of any taxable year beginning 
        in a calendar year after 2009, each dollar amount contained in 
        paragraph (2) shall be increased by an amount equal to the 
        product of--
                    ``(A) such dollar amount; and
                    ``(B) the medical care cost adjustment determined 
                under section 213(d)(10)(B)(ii) for the calendar year 
                in which the taxable year begins, determined by 
                substituting `2008' for `1996' in subclause (II) 
                thereof. If any increase determined under the preceding 
                sentence is not a multiple of $50, such increase shall 
                be rounded to the next lowest multiple of $50.
    ``(c) Definitions.--For purposes of this section:
            ``(1) Applicable individual.--
                    ``(A) In general.--The term `applicable individual' 
                means, with respect to any taxable year, any individual 
                who has been certified, before the due date for filing 
                the return of tax for the taxable year (without 
                extensions), by a physician (as defined in section 
                1861(r)(1) of the Social Security Act) as being an 
                individual with long-term care needs described in 
                subparagraph (B) for a period--
                            ``(i) which is at least 180 consecutive 
                        days, and
                            ``(ii) a portion of which occurs within the 
                        taxable year.
                Such term shall not include any individual otherwise 
                meeting the requirements of the preceding sentence 
                unless within the 39\1/2\ month period ending on such 
                due date (or such other period as the Secretary 
                prescribes) a physician (as so defined) has certified 
                that such individual meets such requirements.
                    ``(B) Individuals with long-term care needs.--An 
                individual is described in this subparagraph if the 
                individual meets any of the following requirements:
                            ``(i) The individual is at least 18 years 
                        of age and--
                                    ``(I) is unable to perform (without 
                                substantial assistance from another 
                                individual) at least 3 activities of 
                                daily living (as defined in section 
                                7702B(c)(2)(B)) due to a loss of 
                                functional capacity, or
                                    ``(II) requires substantial 
                                supervision to protect such individual 
                                from threats to health and safety due 
                                to severe cognitive impairment and is 
                                unable to perform 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 Secretary of 
                                Health and Human Services), is unable 
                                to engage in age appropriate 
                                activities.
                            ``(ii) The individual is at least 6 but not 
                        18 years of age and--
                                    ``(I) is unable to perform (without 
                                substantial assistance from another 
                                individual) at least 3 activities of 
                                daily living (as defined in section 
                                7702B(c)(2)(B)) due to a loss of 
                                functional capacity,
                                    ``(II) requires substantial 
                                supervision to protect such individual 
                                from threats to health and safety due 
                                to severe cognitive impairment and is 
                                unable to perform 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 Secretary of 
                                Health and Human Services), is unable 
                                to engage in age appropriate 
                                activities,
                                    ``(III) has a level of disability 
                                similar to the level of disability 
                                described in subclause (I) (as 
                                determined under regulations 
                                promulgated by the Secretary), or
                                    ``(IV) has a complex medical 
                                condition (as defined by the Secretary) 
                                that requires medical management and 
                                coordination of care.
                            ``(iii) The individual is at least 2 but 
                        not 6 years of age and--
                                    ``(I) is unable due to a loss of 
                                functional capacity to perform (without 
                                substantial assistance from another 
                                individual) at least 2 of the following 
                                activities: eating, transferring, or 
                                mobility,
                                    ``(II) has a level of disability 
                                similar to the level of disability 
                                described in subclause (I) (as 
                                determined under regulations 
                                promulgated by the Secretary), or
                                    ``(III) has a complex medical 
                                condition (as defined by the Secretary) 
                                that requires medical management and 
                                coordination of care.
                            ``(iv) The individual is under 2 years of 
                        age and--
                                    ``(I) requires specific durable 
                                medical equipment by reason of a severe 
                                health condition or requires a skilled 
                                practitioner trained to address the 
                                individual's condition to be available 
                                if the individual's parents or 
                                guardians are absent,
                                    ``(II) has a level of disability 
                                similar to the level of disability 
                                described in subclause (I) (as 
                                determined under regulations 
                                promulgated by the Secretary), or
                                    ``(III) has a complex medical 
                                condition (as defined by the Secretary) 
                                that requires medical management and 
                                coordination of care.
                            ``(v) The individual has 5 or more chronic 
                        conditions (as defined in subparagraph (C)) and 
                        is unable to perform (without substantial 
                        assistance from another individual) at least 1 
                        activity of daily living (as so defined) due to 
                        a loss of functional capacity.
                    ``(C) Chronic condition.--For purposes of this 
                paragraph, the term `chronic condition' means a 
                condition that lasts for at least 6 consecutive months 
                and requires ongoing medical care.
            ``(2) Eligible caregiver.--
                    ``(A) In general.--A taxpayer shall be treated as 
                an eligible caregiver for any taxable year with respect 
                to each of the following individuals:
                            ``(i) The taxpayer.
                            ``(ii) The taxpayer's spouse.
                            ``(iii) An individual who is a qualifying 
                        child (as defined in section 152(c)) or a 
                        qualifying relative (as defined in section 
                        152(d)) with respect to whom the taxpayer is 
                        allowed a deduction under section 151(c) for 
                        the taxable year.
                            ``(iv) An individual who would be a 
                        qualifying relative described in clause (iii) 
                        for the taxable year if section 152(d)(1)(B) 
                        were applied by substituting for the exemption 
                        amount an amount equal to the sum of the 
                        exemption amount, the standard deduction under 
                        section 63(c)(2)(C), and any additional 
                        standard deduction under section 63(c)(3) which 
                        would be applicable to the individual if clause 
                        (iii) applied.
                            ``(v) An individual who would be a 
                        qualifying relative described in clause (iii) 
                        for the taxable year if--
                                    ``(I) the requirements of clause 
                                (iv) are met with respect to the 
                                individual; and
                                    ``(II) the requirements of 
                                subparagraph (B) are met with respect 
                                to the individual in lieu of the 
                                support test of section 152(d)(1)(C).
                    ``(B) Residency test.--The requirements of this 
                subparagraph are met if an individual has as his 
                principal place of abode the home of the taxpayer and--
                            ``(i) in the case of an individual who is 
                        an ancestor or descendant of the taxpayer or 
                        the taxpayer's spouse, is a member of the 
                        taxpayer's household for over half the taxable 
                        year, or
                            ``(ii) in the case of any other individual, 
                        is a member of the taxpayer's household for the 
                        entire taxable year.
                    ``(C) Special rules where more than 1 eligible 
                caregiver.--
                            ``(i) In general.--If more than 1 
                        individual is an eligible caregiver with 
                        respect to the same applicable individual for 
                        taxable years ending with or within the same 
                        calendar year, a taxpayer shall be treated as 
                        the eligible caregiver if each such individual 
                        (other than the taxpayer) files a written 
                        declaration (in such form and manner as the 
                        Secretary may prescribe) that such individual 
                        will not claim such applicable individual for 
                        the credit under this section.
                            ``(ii) No agreement.--If each individual 
                        required under clause (i) to file a written 
                        declaration under clause (i) does not do so, 
                        the individual with the highest modified 
                        adjusted gross income (as defined in section 
                        32(c)(5) (as in effect on the day before the 
                        enactment of the Economic Growth and Tax Relief 
                        Reconciliation Act of 2001)) shall be treated 
                        as the eligible caregiver.
                            ``(iii) Married individuals filing 
                        separately.--In the case of married individuals 
                        filing separately, the determination under this 
                        subparagraph as to whether the husband or wife 
                        is the eligible caregiver shall be made under 
                        the rules of clause (ii) (whether or not one of 
                        them has filed a written declaration under 
                        clause (i)).
    ``(d) Identification Requirement.--No credit shall be allowed under 
this section to a taxpayer with respect to any applicable individual 
unless the taxpayer includes the name and taxpayer identification 
number of such individual, and the identification number of the 
physician certifying such individual, on the return of tax for the 
taxable year.
    ``(e) 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.
    ``(f) Citizens or Nationals of Other Countries.--
            ``(1) In general.--The terms `applicable individual' and 
        `eligible caregiver' do not include an individual who is not a 
        citizen or national of the United States unless such individual 
        is a resident alien (as defined in section 7702(b)).
            ``(2) Exception for adopted child.--Paragraph (1) shall not 
        exclude any child of a taxpayer (within the meaning of section 
        151(f)(1)(B)) if--
                    ``(A) for the taxable year of the taxpayer, the 
                child has the same principal place of abode as the 
                taxpayer and is a member of the taxpayer's household, 
                and
                    ``(B) the taxpayer is a citizen, national, or 
                resident alien of the United States.''.
    (b) Conforming Amendments.--
            (1) Section 6213(g)(2) of such Code is amended by striking 
        ``and'' at the end of subparagraph (L)(ii), by striking the 
        period at the end of subparagraph (M) and inserting ``, and'', 
        and by inserting after subparagraph (M) the following new 
        subparagraph:
                    ``(N) an omission of a correct TIN or physician 
                identification required under section 35A(d) (relating 
                to credit for taxpayers with long-term care needs) to 
                be included on a return.''.
            (2) The table of sections for subpart C of part IV of 
        subchapter A of chapter 1 of such Code is amended by inserting 
        after the item relating to section 35 the following new item:

``Sec. 35A. Credit for taxpayers with long-term care needs.''.
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2008.

A:
Caregiver Tax Relief Act of 2008 - Amends the Internal Revenue Code to allow caregivers of family members or dependents with long-term care needs a refundable income-based tax credit of $2,500 for each such family member or dependent.
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