This bill requires difficulty of care payments that are excluded from gross income to be treated as compensation for the purpose of determining limitations on contributions to tax-exempt retirement accounts.
Difficulty of care payments are received by foster care providers as compensation for providing additional care for a foster individual. The care must be (1) required by reason of a physical, mental, or emotional handicap of the individual; and (2) provided in the home of the foster care provider.
| Action Date | Type | Text | Source |
|---|---|---|---|
| 2019-03-27 | IntroReferral | Referred to the House Committee on Ways and Means. | House floor actions |
| 2019-03-27 | IntroReferral | Introduced in House | Library of Congress |