Elderly Americans' Economic Security Act of 1991

[AI summary unavailable — showing source text] Elderly Americans' Economic Security Act of 1991 - Amends the Internal Revenue Code to allow a tax deduction for qualified elderly care expenses which exceed five percent of the taxpayers adjusted gross income. Allows a charitable deduction to physicians and registered professional nurses for medical services or goods donated to elderly individuals. Allows tax-free withdrawals from individual retirement accounts to pay long-term care expenses or to purchase insurance covering such expenses.…