Read twice and referred to the Committee on Finance.
Congressional Research Service
Official summary
Version 00 · Introduced in Senate · Jun 7, 2018
Americans Giving Care to Elders (AGE) Act of 2018
This bill amends the Internal Revenue Code to allow a tax credit for a portion of a taxpayer's expenses for eldercare.
The credit applies to expenses to care for certain relatives or members of the taxpayer's household who have attained the age of 65 and require assistance with activities of daily living.
Eldercare expense include amounts paid for:
medical care,
lodging away from home,
adult day care,
custodial care,
respite care,
assistive technologies and devices (including remote health monitoring),
environmental modifications (including home modifications), and
counseling or training for a caregiver.
The amount of eldercare expenses incurred during any year that may be taken into account for the credit may not exceed $6,000.
Source last updated: Aug 11, 2025. Consult Congress.gov for the current record.
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