Compassionate Assistance for Parents with Children with Special Needs Act of 2004

Compassionate Assistance for Parents with Children with Special Needs Act of 2004 - Amends the Internal Revenue Code to provide that the medical expenses of disabled children under the age of 18 shall be tax deductible without regard to the 7.5 percent adjusted gross income threshold .

[Congressional Bills 108th Congress]
[From the U.S. Government Publishing Office]
[H.R. 4653 Introduced in House (IH)]







108th CONGRESS
  2d Session
                                H. R. 4653

To amend the Internal Revenue Code of 1986 to provide that the medical 
expenses of a child with special needs shall be allowable as a medical 
  expense deduction without regard to the 7.5 percent adjusted gross 
                           income threshold.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             June 23, 2004

 Mr. Tancredo introduced the following bill; which was referred to the 
                      Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
To amend the Internal Revenue Code of 1986 to provide that the medical 
expenses of a child with special needs shall be allowable as a medical 
  expense deduction without regard to the 7.5 percent adjusted gross 
                           income threshold.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Compassionate Assistance for Parents 
with Children with Special Needs Act of 2004''.

SEC. 2. ADJUSTED GROSS INCOME THRESHOLD IN MEDICAL EXPENSE DEDUCTION 
              NOT TO APPLY TO MEDICAL EXPENSES FOR CHILDREN WITH 
              SPECIAL NEEDS.

    (a) In General.--Section 213 of the Internal Revenue Code of 1986 
(relating to medical, dental, etc., expenses) is amended by adding at 
the end the following new subsection:
    ``(f) Adjusted Gross Income Threshold Not To Apply to Expenses for 
Children With Special Needs.--
            ``(1) In general.--The adjusted gross income threshold in 
        subsection (a) shall not apply to expenses for the medical care 
        of a child with special needs.
            ``(2) Child with special needs.--For purposes of paragraph 
        (1), the term `child with special needs' means any dependent of 
        the taxpayer--
                    ``(A) who has not attained the age of 18 as of the 
                close of the calendar year in which the taxable year of 
                the taxpayer begins, and
                    ``(B) who is considered to be disabled under 
                section 1614(a)(3) of the Social Security Act.''
    (b) Effective Date.--The amendment made by this section shall apply 
to taxable years beginning after the date of the enactment of this Act.
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