To amend the Public Health Service Act to provide for Alzheimer's clinical research and training awards, to amend title XVIII of the Social Security Act to expand the definition of homebound for purposes of receiving home health services under the Medicare Program to allow Medicare beneficiaries to attend adult day care programs for treatment of Alzheimer's disease and other conditions, to amend the Internal Revenue Code of 1986 to allow individuals a deduction for qualified long-term care insurance premiums, use of such insurance under cafeteria plans and flexible spending arrangements, and a credit for individuals with long-term care needs, and for other purposes.
Directs the Medicare Payment Advisory Commission to study and report to Congress on reimbursement rates under Medicare (title XVIII of the Social Security Act (SSA)) to physicians for Alzheimer services.
Amends SSA title XVIII to cover as medical treatment under the Medicare home health agency benefit any participation by Medicare beneficiaries in an adult day care program for the therapeutic treatment of Alzheimer's disease or a related dementia.
Amends the Internal Revenue Code to: (1) allow a tax deduction in an amount equal to the applicable percentage of the amount of eligible long-term care premiums paid during the taxable year for coverage for the taxpayer, his spouse, and dependents under a qualified long-term care insurance contract; (2) permit qualified long-term care insurance contracts to be offered under cafeteria plans and flexible spending arrangements under certain conditions; and (3) allow a tax credit for the taxable year in an amount equal to the applicable credit amount multiplied by the number of applicable individuals with long-term care needs with respect to whom the taxpayer is an eligible caregiver for the taxable year.
Introduced in House
Introduced in House
Referred to the Committee on Ways and Means, and in addition to the Committee on Commerce, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
Referred to the Committee on Ways and Means, and in addition to the Committee on Commerce, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
Referred to the Committee on Ways and Means, and in addition to the Committee on Commerce, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
Referred to the Subcommittee on Health and Environment.
Referred to the Subcommittee on Health.
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