A bill to amend the Internal Revenue Code of 1954 to allow a deduction for home-care services provided by a taxpayer to members of the family.

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to allow an income tax deduction for home health care expenditures for: (1) medical care for elderly family members, or services enabling such individuals to live in the taxpayer's principal residence rather than an institution; and (2) the construction, reconstruction, or renovation of such residence to remove barriers which would prevent such individuals from living in such residence.…