Elder Care Tax Credit Act of 2009

[AI summary unavailable — showing source text] Elder Care Tax Credit Act of 2009 - Amends the Internal Revenue Code to allow the tax credit for dependent care expenses for parents (or ancestors of such parents) of the taxpayer who are physically or mentally incapable of self-care, regardless of whether such a parent has the same principal place of abode as the taxpayer for more than one-half of the taxable year.…