A bill to provide a deduction from gross income for individual taxpayers who maintain a household which includes a dependent of the taxpayer who suffers from Alzheimer's disease.

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