A bill to amend the Internal Revenue Code of 1954 to provide a tax credit with respect to housing senior citizens in the principal residence of the taxpayer.

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to allow a nonrefundable income tax credit to taxpayers who maintain a household in which individuals age 61 or older reside as their principal place of residence. Limits the credits to $250 multiplied by the number of aged individuals residing in the household.…