To amend the Internal Revenue Code of 1986 to provide a refundable tax credit for taxpayers who maintain households which include elderly persons who are determined by a physician to be disabled.

Amends the Internal Revenue Code to allow a refundable income tax credit to any individual who maintains a household that for more than half of the year is the principal place of abode for at least one individual aged 65 or older who has been determined by a physician to have an impairment that makes self-care impossible and that has lasted or is expected to last at least six months. Limits the credit to an aggregate annual amount of $2,000 per return, permitting a credit of $1,000 per qualified elderly individual.