H.R. 286: To amend the Internal Revenue Code of 1986 to exclude from gross income certain State foster care program ...

...payments made to the biological parents of disabled children.

113th Congress, 2013–2015. Text as of Jan 15, 2013 (Introduced).

Status & Summary | PDF | Source: GPO

HR 286 IH

113th CONGRESS

1st Session

H. R. 286

To amend the Internal Revenue Code of 1986 to exclude from gross income certain State foster care program payments made to the biological parents of disabled children.

IN THE HOUSE OF REPRESENTATIVES

January 15, 2013

Mr. GENE GREEN of Texas introduced the following bill; which was referred to the Committee on Ways and Means

A BILL

To amend the Internal Revenue Code of 1986 to exclude from gross income certain State foster care program payments made to the biological parents of disabled children.

    Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,

SECTION 1. EXCLUSION FROM GROSS INCOME OF CERTAIN STATE FOSTER CARE PROGRAM PAYMENTS MADE TO BIOLOGICAL PARENTS OF DISABLED CHILDREN.

    (a) In General- Subsection (c) of section 131 of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph:

      ‘(3) APPLICATION TO BIOLOGICAL PARENTS RECEIVING PAYMENTS THROUGH STATE FOSTER CARE PROGRAMS- A payment made pursuant to a foster care program of a State or political subdivision thereof shall not fail to be treated as a difficulty of care payment which is excludible from gross income under subsection (a) solely because the qualified foster individual with respect to which such payment is made is the biological child of the foster care provider.’.

    (b) Effective Date- The amendment made by this section shall apply to payments made in taxable years ending after the date of the enactment of this Act.