text: SECTION 1. SHORT TITLE.
  
      This Act may be cited as the ``Americans Giving care to Elders 
  (AGE) Act of 2007''.
  
  SEC. 2. CREDIT FOR ELDERCARE EXPENSES.
  
      (a) In General.--Subpart A of part IV of subchapter A of chapter 1 
  of the Internal Revenue Code of 1986 is amended by inserting after 
  section 25D the following new section:
  
  ``SEC. 25E. EXPENSES FOR ELDERCARE.
  
      ``(a) Allowance of Credit.--
              ``(1) In general.--In the case of an individual for which 
          there are 1 or more qualifying individuals (as defined in 
          subsection (b)(1)) with respect to such individual, there shall 
          be allowed as a credit against the tax imposed by this chapter 
          for the taxable year an amount equal to the applicable 
          percentage of the eldercare expenses (as defined in subsection 
          (b)(2)) paid by such individual during the taxable year.
              ``(2) Applicable percentage defined.--For purposes of 
          paragraph (1), the term `applicable percentage' means 20 
          percent reduced (but not below zero) by 1 percentage point for 
          each $4,000 (or fraction thereof) by which the taxpayer's 
          adjusted gross income for the taxable year exceeds $120,000.
      ``(b) Definitions of Qualifying Individual and Eldercare 
  Expenses.--For purposes of this section--
              ``(1) Qualifying individual.--The term `qualifying 
          individual' means the father or mother of the taxpayer or an 
          ancestor of such father or mother, who requires assistance with 
          activities of daily living.
              ``(2) Eldercare expenses.--
                      ``(A) In general.--The term `eldercare expenses' 
                  means amounts paid for expenses for the care of a 
                  qualifying individual.
                      ``(B) Care centers.--Eldercare expenses described 
                  in subparagraph (A) which are incurred for services 
                  provided outside the taxpayer's household by a care 
                  center (as defined in subparagraph (C)) shall be taken 
                  into account only if such center complies with all 
                  applicable laws and regulations of a State or unit of 
                  local government.
                      ``(C) Care center defined.--For purposes of this 
                  paragraph, the term `care center' means any facility 
                  which--
                              ``(i) provides care for more than six 
                          individuals, and
                              ``(ii) receives a fee, payment, or grant 
                          for providing services for any of the 
                          individuals (regardless of whether such 
                          facility is operated for profit).
      ``(c) Dollar Limit on Amount Creditable.--
              ``(1) In general.--The amount of the eldercare expenses 
          incurred during any taxable year which may be taken into 
          account under subsection (a) shall not exceed $6,000.
              ``(2) Coordination with dependent care assistance 
          exclusion.--The dollar amount in paragraph (1) shall be reduced 
          by the aggregate amount excluded from gross income under 
          section 129 for the taxable year.
      ``(d) Special Rules.--For purposes of this section--
              ``(1) Payments to related individuals.--No credit shall be 
          allowed under subsection (a) for any amount paid to an 
          individual--
                      ``(A) with respect to whom, for the taxable year, a 
                  deduction under section 151(c) (relating to deduction 
                  for personal exemptions for dependents) is allowable 
                  either to the taxpayer or his spouse, or
                      ``(B) who is a child of the taxpayer (within the 
                  meaning of section 152(f)(1)) who has not attained the 
                  age of 19 at the close of the taxable year.
          For purposes of this paragraph, the term `taxable year' means 
          the taxable year of the taxpayer in which the service is 
          performed.
              ``(2) Identifying information required with respect to 
          service provider.--No credit shall be allowed under subsection 
          (a) for any amount paid to any person unless--
                      ``(A) the name, address, and taxpayer 
                  identification number of such person are included on 
                  the return claiming the credit, or
                      ``(B) if such person is an organization described 
                  in section 501(c)(3) and exempt from tax under section 
                  501(a), the name and address of such person are 
                  included on the return claiming the credit.
          In the case of a failure to provide the information required 
          under the preceding sentence, the preceding sentence shall not 
          apply if it is shown that the taxpayer exercised due diligence 
          in attempting to provide the information so required.
              ``(3) Identifying information required with respect to 
          qualifying individuals.--No credit shall be allowed under 
          subsection (a) with respect to any qualifying individual unless 
          the taxpayer identification number of such individual is 
          included on the return claiming the credit.
              ``(4) Married couples must file joint return.--Rules 
          similar to the rules of paragraphs (2) and (3) of section 21(e) 
          shall apply.
      ``(e) Denial of Double Benefit.--No credit shall be allowed under 
  subsection (a) for any amount with respect to which a credit is allowed 
  under section 21.
      ``(f) Regulations.--The Secretary shall prescribe such regulations 
  as may be necessary to carry out the purposes of this section.''.
      (b) Clerical Amendment.--The table of sections for subpart A of 
  part IV of subchapter A of chapter 1 of the Internal Revenue Code of 
  1986 is amended by inserting after the item relating to section 25D the 
  following new item:
  
  ``Sec. 25E. Expenses for eldercare.''.
      (c) Conforming Amendments.--
              (1) Section 213(e) of the Internal Revenue Code of 1986 
          (relating to exclusion of amounts allowed for care of certain 
          dependents) is amended--
                      (A) by inserting ``or section 25E'' after ``section 
                  21'', and
                      (B) by inserting ``and Elders'' after ``Certain 
                  Dependents'' in the heading.
              (2) Section 6213(g)(2) of such Code (relating to 
          mathematical or clerical error) is amended--
                      (A) by inserting ``, section 25E (relating to 
                  expenses for care of elders),'' after ``(relating to 
                  expenses for household and dependent care services 
                  necessary for gainful employment)'' in subparagraph 
                  (H), and
                      (B) by inserting ``25E,'' after ``24,'' in 
                  subparagraph (L).
      (d) Effective Date.--The amendments made by this section shall 
  apply to taxable years beginning after the date of the enactment of 
  this Act.
  
  SEC. 3. EXTENSION AND INCREASE IN FUNDING FOR THE NATIONAL FAMILY 
                CAREGIVER SUPPORT PROGRAM.
  
      Section 303(e)(2) of the Older Americans Act of 1965 (42 U.S.C. 
  3023(e)(2)), as amended by the Older Americans Act Amendments of 2006, 
  is further amended by striking ``$166,500,000 for fiscal year 2008'' 
  and all that follows through ``for fiscal year 2011'' and inserting 
  ``$250,000,000 for each of fiscal years 2008, 2009, 2010, and 2011.''.
  
  SEC. 4. NATIONAL RESOURCE CENTER ON FAMILY CAREGIVING.
  
      (a) In General.--Part A of title IV of the Older Americans Act of 
  1965 (42 U.S.C. 3032 et seq.) is amended by adding at the end the 
  following:
  
  ``SEC. 423. NATIONAL RESOURCE CENTER ON FAMILY CAREGIVING.
  
      ``(a) Definitions.--In this section:
              ``(1) Public or private nonprofit entity.--The term `public 
          or private nonprofit entity' means--
                      ``(A) a State, a political subdivision of a State, 
                  or an agency or instrumentality of such a State or 
                  political subdivision; or
                      ``(B) a nonprofit entity that is described in 
                  section 501(c)(3) of the Internal Revenue Code of 1986 
                  and exempt from taxation under section 501(a) of such 
                  Code.
              ``(2) State.--The term `State' means 1 of the 50 States.
      ``(b) Establishment.--The Secretary of Health and Human Services 
  shall award a grant to or enter into a cooperative agreement with a 
  public or private nonprofit entity to establish a National Resource 
  Center on Family Caregiving (referred to in this section as the 
  `Center').
      ``(c) Purposes of National Resource Center.--The Center shall--
              ``(1) identify, develop, and disseminate information on 
          best practices for and evidence-based models of family 
          caregiver support programs;
              ``(2) provide timely information on policy and program 
          updates relating to family caregivers;
              ``(3) partner with related organizations to disseminate 
          practical strategies and tools to support families in their 
          caregiving roles;
              ``(4) convene educational programs and web-based seminars 
          on family caregiver issues and program development; and
              ``(5) provide a comprehensive Internet website with a 
          national searchable database on family caregiver programs and 
          resources in the States.
      ``(d) Authorization.--There is authorized to be appropriated to 
  carry out this section $12,000,000 for the period of fiscal years 2008 
  through 2011.''.
      (b) Technical Amendments.--
              (1) Section 431(a) of such Act (42 U.S.C. 3033(a)) is 
          amended by striking ``or contract'' the first place it appears 
          and inserting ``or contract (including a cooperative 
          agreement)''.
              (2) Section 432(a) of such Act (42 U.S.C. 3033a(a)) is 
          amended by striking ``and contracts'' and inserting ``and 
          contracts (including cooperative agreements)''.
target: Americans Giving care to Elders (AGE) Act of 2007 - Amends the Internal Revenue Code to allow caregivers a tax credit for up to $6,000 of the eldercare expenses incurred for their parents (or ancestors of such parents).
  
  Amends the Older Americans Act of 1965 to: (1) increase funding for the National Family Caregiver Support Program through FY2011; and (2) establish a National Resource Center on Family Caregiving to provide information on and support for family caregiver support programs.
feat_title: A bill to amend the Internal Revenue Code of 1986 to provide an income tax credit for eldercare expenses.