A bill to provide a deduction from gross income for individual taxpayers who maintain home care and adult day care expenses of a dependent of the taxpayer who suffers from Alzheimer's disease or related organic brain disorders.

Amends the Internal Revenue Code to allow an income tax deduction for the home health care and adult day care expenses of a taxpayer who maintains a household which includes a dependent of the taxpayer who suffers from Alzheimer's disease or a related brain disorder. Permits this deduction whether or not the taxpayer itemizes deductions.