A bill to amend title XIX of the Social Security Act, and the Internal Revenue Code of 1954, to provide that adult children of an individual who is eligible for medicaid benefits shall be financially responsible for at least a portion of any expenses which are incurred by such individual for nursing or home health care and which would otherwise be payable under the medicaid program.

Amends Title XIX (Medicaid) of the Social Security Act to make children over 18 of parents receiving nursing and home health care assistance under the Medicaid program liable for a specified portion of the expenses of such assistance, depending upon the income of such child. Permits the waiver of such obligation in any case where the State agency determines, in accordance with regulations prescribed by the Secretary, that the imposition of such obligation or the making of such collection would impose undue hardship.

Amends the Internal Revenue Code of 1954 to provide that any amount collected from or otherwise paid by any person in satisfaction of any obligation imposed shall constitute a medical expense paid or incurred by such person for purposes of deductions under such Act.