A bill to amend the Internal Revenue Code of 1954 to provide a credit against taxes for certain amounts paid for the care of individuals over 65 years of age and disabled individuals.

Amends the Internal Revenue Code to provide an income tax credit for one-third of the expenses incurred by a taxpayer for the medical and custodial care expenses of disabled or aged relatives for whom the taxpayer is not entitled to a dependent deduction. Limits the maximum amount of such credit to $400.