A bill to amend the Internal Revenue Code of 1954 to provide additional incentives to taxpayers to provide home care for dependents who have attained age 60 or are incapable of caring for themselves.

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to provide that the requirement of providing half the support of an individual shall not apply to persons age 60 or over who are incapable of caring for themselves and reside with the taxpayer, for purposes of the tax deduction of medical expenses and the personal tax exemption. Extends the tax credit for dependent care services to taxpayers caring for dependents age 60 or older. Increases the limitation on such credit in the case of such individuals and persons incapable of caring for themselves. Increases the earned income limitation for purposes of determining eligibility for such credit in the case of such qualifying individuals.…