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The summary below was written by the Congressional Research Service, which is a nonpartisan division of the Library of Congress.
1/26/1993--Introduced. Family Home-Care Act of 1992 - Amends the Internal Revenue Code to allow a refundable tax credit of $10,000 per qualified dependent in the case of a taxpayer who shares a home for more than half the taxable year with a parent, grandparent, dependent, or spouse who is determined by a physician to have an impairment rendering the individual physically or mentally incapable of caring for himself or herself in the long-term. Requires allocation of such credit among multiple eligible taxpayers.