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IPE-82-7 1 (1982-08-27)

handle is hein.gao/gaobabdpg0001 and id is 1 raw text is: BY THE U.S, GENERAL ACCOUNTING OFFICE t1 3~L Report To The Chairman, Special Committee On United States Senate Aging RELEASED D Not to be released outside the - ' g 0 ce except on the basis of s , by iow (.uie of Congression g Rbasso s.n Assessment Of The Use Of Tax Credits For Families Who Provide Health Care To Disabled Elderly Relatives In assessing proposed tax credit legislation for assisting families caring for disabled el- derly relatives, GAO finds that families are the predominant providers of long-term care for the elderly. However, information on the cost of this care is inadequate. GAO also finds that several States have proposed tax relief legislation to assist families, but few have actually enacted such legislation. At the Federal level, tax provisions exist to offset some expenses, but because of rigid eligibility requirements, few families use them. GAO also finds that current data collection provisions do not allow the Con- gress to determine how effective the new legislation might be. The lack of evaluative data poses significant problems for project- ing costs and determining how best to target the legislation's goals. Requiring evaluative information in new tax credit legislation might allow the Congress to know at least who benefits from the credit and how its use changes over time. fDS 2: 119341 GAO/IPE-82-7 AUGUST 27, 1982

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