A bill to amend the Internal Revenue Code of 1954 to provide a credit against taxes for certain amounts paid for the care of individuals over 65 years of age and disabled individuals.

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to provide an income tax credit for one-third of the expenses incurred by a taxpayer for the medical and custodial care expenses of disabled or aged relatives for whom the taxpayer is not entitled to a dependent deduction. Limits the maximum amount of such credit to $400.…