Tax Credit for the Care of the Elderly Act of 1984

[AI summary unavailable — showing source text] Tax Credit for the Care of the Elderly Act of 1984 - Amends the Internal Revenue Code to allow individual taxpayers who maintain a household which includes a dependent who has attained age 65 a refundable income tax credit for the expenses of maintaining such household. Requires that the dependent be a relative of the taxpayer and that such household constitute the principal residence of the dependent for more than one-half of the taxable year. Limits the amount of the credit to $400 for each dependent.…