The term “abuse” means the knowing infliction of physical or psychological harm or the knowing deprivation of goods or services that are necessary to meet essential needs or to avoid physical or psychological harm.
(2) Adult protective services
The term “adult protective services” means such services provided to adults as the Secretary may specify and includes services such as--
(A) receiving reports of adult abuse, neglect, or exploitation;
(B) investigating the reports described in subparagraph (A);
(C) case planning, monitoring, evaluation, and other case work and services; and
(D) providing, arranging for, or facilitating the provision of medical, social service, economic, legal, housing, law enforcement, or other protective, emergency, or support services.
(3) Caregiver
The term “caregiver” means an individual who has the responsibility for the care of an elder, either voluntarily, by contract, by receipt of payment for care, or as a result of the operation of law, and means a family member or other individual who provides (on behalf of such individual or of a public or private agency, organization, or institution) compensated or uncompensated care to an elder who needs supportive services in any setting.
(4) Direct care
The term “direct care” means care by an employee or contractor who provides assistance or long-term care services to a recipient.
(5) Elder
The term “elder” means an individual age 60 or older.
(6) Elder justice
The term “elder justice” means--
(A) from a societal perspective, efforts to--
(i) prevent, detect, treat, intervene in, and prosecute elder abuse, neglect, and exploitation; and
(ii) protect elders with diminished capacity while maximizing their autonomy; and
(B) from an individual perspective, the recognition of an elder's rights, including the right to be free of abuse, neglect, and exploitation.
(7) Eligible entity
The term “eligible entity” means a State or local government agency, Indian tribe or tribal organization, or any other public or private entity that is engaged in and has expertise in issues relating to elder justice or in a field necessary to promote elder justice efforts.
(8) Exploitation
The term “exploitation” means the fraudulent or otherwise illegal, unauthorized, or improper act or process of an individual, including a caregiver or fiduciary, that uses the resources of an elder for monetary or personal benefit, profit, or gain, or that results in depriving an elder of rightful access to, or use of, benefits, resources, belongings, or assets.
(9) Fiduciary
The term “fiduciary”--
(A) means a person or entity with the legal responsibility--
(i) to make decisions on behalf of and for the benefit of another person; and
(ii) to act in good faith and with fairness; and
(B) includes a trustee, a guardian, a conservator, an executor, an agent under a financial power of attorney or health care power of attorney, or a representative payee.
(10) Grant
The term “grant” includes a contract, cooperative agreement, or other mechanism for providing financial assistance.
(11) Guardianship
The term “guardianship” means--
(A) the process by which a State court determines that an adult individual lacks capacity to make decisions about self-care or property, and appoints another individual or entity known as a guardian, as a conservator, or by a similar term, as a surrogate decisionmaker;
(B) the manner in which the court-appointed surrogate decisionmaker carries out duties to the individual and the court; or
(C) the manner in which the court exercises oversight of the surrogate decisionmaker.
The term “Indian tribe” includes any Pueblo or Rancheria.
(13) Law enforcement
The term “law enforcement” means the full range of potential responders to elder abuse, neglect, and exploitation including--
(A) police, sheriffs, detectives, public safety officers, and corrections personnel;
(B) prosecutors;
(C) medical examiners;
(D) investigators; and
(E) coroners.
(14) Long-term care
(A) In general
The term “long-term care” means supportive and health services specified by the Secretary for individuals who need assistance because the individuals have a loss of capacity for self-care due to illness, disability, or vulnerability.
(B) Loss of capacity for self-care
For purposes of subparagraph (A), the term “loss of capacity for self-care” means an inability to engage in 1 or more activities of daily living, including eating, dressing, bathing, management of one's financial affairs, and other activities the Secretary determines appropriate.
(15) Long-term care facility
The term “long-term care facility” means a residential care provider that arranges for, or directly provides, long-term care.
(16) Neglect
The term “neglect” means--
(A) the failure of a caregiver or fiduciary to provide the goods or services that are necessary to maintain the health or safety of an elder; or
(B) self-neglect.
(17) Nursing facility
(A) In general
The term “nursing facility” has the meaning given such term under section 1396r(a) of this title.
(B) Inclusion of skilled nursing facility
The term “nursing facility” includes a skilled nursing facility (as defined in section 1395i-3(a) of this title).
(18) Self-neglect
The term “self-neglect” means an adult's inability, due to physical or mental impairment or diminished capacity, to perform essential self-care tasks including--
(A) obtaining essential food, clothing, shelter, and medical care;
(B) obtaining goods and services necessary to maintain physical health, mental health, or general safety; or
(C) managing one's own financial affairs.
(19) Serious bodily injury
(A) In general
The term “serious bodily injury” means an injury--
(i) involving extreme physical pain;
(ii) involving substantial risk of death;
(iii) involving protracted loss or impairment of the function of a bodily member, organ, or mental faculty; or
(iv) requiring medical intervention such as surgery, hospitalization, or physical rehabilitation.
(B) Criminal sexual abuse
Serious bodily injury shall be considered to have occurred if the conduct causing the injury is conduct described in section 2241(relating to aggravated sexual abuse) or 2242 (relating to sexual abuse) of Title 18, or any similar offense under State law.
(20) Social
The term “social”, when used with respect to a service, includes adult protective services.
(21) State legal assistance developer
The term “State legal assistance developer” means an individual described in section 3058j of this title.
(22) State Long-Term Care Ombudsman
The term “State Long-Term Care Ombudsman” means the State Long-Term Care Ombudsman described in section 3058g(a)(2)of this title
In pursuing activities under this division, the Secretary shall ensure the protection of individual health privacy consistent with the regulations promulgated under section 264(c) of the Health Insurance Portability and Accountability Act of 1996 and applicable State and local privacy regulations.
(b) Rule of construction
Nothing in this division shall be construed to interfere with or abridge an elder's right to practice his or her religion through reliance on prayer alone for healing when this choice--
(1) is contemporaneously expressed, either orally or in writing, with respect to a specific illness or injury which the elder has at the time of the decision by an elder who is competent at the time of the decision;
(2) is previously set forth in a living will, health care proxy, or other advance directive document that is validly executed and applied under State law; or
(3) may be unambiguously deduced from the elder's life history.
Credit for the Elderly
§ 22. Credit for the elderly and the permanently and totally disabled
(a) General rule.--In the case of a qualified individual, there shall be allowed as a credit against the tax imposed by this chapter for the taxable year an amount equal to 15 percent of such individual's section 22 amount for such taxable year.
(b) Qualified individual.--For purposes of this section, the term “qualified individual” means any individual--
(1) who has attained age 65 before the close of the taxable year, or
(2) who retired on disability before the close of the taxable year and who, when he retired, was permanently and totally disabled.
(c) Section 22 amount.--For purposes of subsection (a)--
(1) In general.--An individual's section 22 amount for the taxable year shall be the applicable initial amount determined under paragraph (2), reduced as provided in paragraph (3) and in subsection (d).
(2) Initial amount.--
(A) In general.--Except as provided in subparagraph (B), the initial amount shall be--
(i) $5,000 in the case of a single individual, or a joint return where only one spouse is a qualified individual,
(ii) $7,500 in the case of a joint return where both spouses are qualified individuals, or
(iii) $3,750 in the case of a married individual filing a separate return.
(B) Limitation in case of individuals who have not attained age 65.--
(i) In general.--In the case of a qualified individual who has not attained age 65 before the close of the taxable year, except as provided in clause (ii), the initial amount shall not exceed the disability income for the taxable year.
(ii) Special rules in case of joint return.--In the case of a joint return where both spouses are qualified individuals and at least one spouse has not attained age 65 before the close of the taxable year--
(I) if both spouses have not attained age 65 before the close of the taxable year, the initial amount shall not exceed the sum of such spouses' disability income, or
(II) if one spouse has attained age 65 before the close of the taxable year, the initial amount shall not exceed the sum of $5,000 plus the disability income for the taxable year of the spouse who has not attained age 65 before the close of the taxable year.
(iii) Disability income.--For purposes of this subparagraph, the term “disability income” means the aggregate amount includable in the gross income of the individual for the taxable year under section 72 or 105(a) to the extent such amount constitutes wages (or payments in lieu of wages) for the period during which the individual is absent from work on account of permanent and total disability.
(3) Reduction.--
(A) In general.--The reduction under this paragraph is an amount equal to the sum of the amounts received by the individual (or, in the case of a joint return, by either spouse) as a pension or annuity or as a disability benefit--
(i) which is excluded from gross income and payable under--
(I) title II of the Social Security Act,
(II) the Railroad Retirement Act of 1974, or
(III) a law administered by the Veterans' Administration, or
(ii) which is excluded from gross income under any provision of law not contained in this title.
No reduction shall be made under clause (i)(III) for any amount described in section 104(a)(4).
(B) Treatment of certain workmen's compensation benefits.--For purposes of subparagraph (A), any amount treated as a social security benefit under section 86(d)(3) shall be treated as a disability benefit received under title II of the Social Security Act.
(d) Adjusted gross income limitation.--If the adjusted gross income of the taxpayer exceeds--
(1) $7,500 in the case of a single individual,
(2) $10,000 in the case of a joint return, or
(3) $5,000 in the case of a married individual filing a separate return,
the section 22 amount shall be reduced by one-half of the excess of the adjusted gross income over $7,500, $10,000, or $5,000, as the case may be.
(e) Definitions and special rules.--For purposes of this section--
(1) Married couple must file joint return.--Except in the case of a husband and wife who live apart at all times during the taxable year, if the taxpayer is married at the close of the taxable year, the credit provided by this section shall be allowed only if the taxpayer and his spouse file a joint return for the taxable year.
(2) Marital status.--Marital status shall be determined under section 7703.
(3) Permanent and total disability defined.--An individual is permanently and totally disabled if he is unable to engage in any substantial gainful activity by reason of any medically determinable physical or mental impairment which can be expected to result in death or which has lasted or can be expected to last for a continuous period of not less than 12 months. An individual shall not be considered to be permanently and totally disabled unless he furnishes proof of the existence thereof in such form and manner, and at such times, as the Secretary may require.
(f) Nonresident alien ineligible for credit.--No credit shall be allowed under this section to any nonresident alien.
(1) “Affordable multifamily housing property” means residential real property consisting of 5 or more dwelling units in which, as the result of use restrictions or other covenants, at least 20% of the dwelling units are occupied by very low-income households.
(2)(A) “Area median income” means:
(i) For a household of 4 persons, the area median income for a household of 4 persons in the Washington Metropolitan Statistical Area as set forth in the periodic calculation provided by the United States Department of Housing and Urban Development;
(ii) For a household of 3 persons, 90% of the area median income for a household of 4 persons;
(iii) For a household of 2 persons, 80% of the area median income for a household of 4 persons;
(iv) For a household of one person, 70% of the area median income for a household of 4 persons; and
(v) For a household of more than 4 persons, the area median income for a household of 4 persons, increased by 10% of the area median income for a family of 4 persons for each household member exceeding 4 persons (e.g., the area median income for a family of 5 shall be 110% of the area median income for a family of 4; the area median income for a household of 6 shall be 120% of the area median income for a family of 4).
(B) Any percentage of household income referenced in this chapter (e.g., 80% of household income) shall be determined through a direct mathematical calculation and shall not take into account any adjustments made by the United States Department of Housing and Urban Development for the purposes of the programs which it administers.
(3) “District” means District of Columbia.
(4) “Eligible low-income housing development” means a housing development that is an affordable multifamily housing property, a housing accommodation that receives assistance pursuant to a HAP contract, or a housing accommodation certified by the Mayor pursuant to § 47-865.
(5) “Extremely low-income household” means a household consisting of one or more persons with a household income equal to 30% or less of the area median income.
(6) “Federally-assisted housing accommodation” means a housing accommodation that is:
(A) Covered in whole or in part by a contract for project-based assistance under section 8 of the United States HousingAct of1937, including the following programs:
(i) The new construction or substantial rehabilitation program under section 8(b)(2) of the United States HousingAct of 1937, as in effect before October 1, 1983;
(ii) The property disposition program under section 8(b) of the United States HousingAct of 1937;
(iii) The moderate rehabilitation program under section 8(e)(2) of the United States HousingAct of 1937;
(iv) The loan management assistance program under section 8 of the United States HousingAct of 1937; and
(v) The programs authorized by amendments to section 8 of the United States HousingAct of 1937 contained in the Multifamily Assisted Housing Reform and Affordability Act of 1997, approved October 27, 1997 (Pub. L. No. 105-65; 11 Stat. 1344);
(B) Assisted under section 23 of the United States HousingAct of 1937, as in effect before January 1, 1975;
(C) Assisted under the rent supplement program under section 101 of the Housing and Urban Development Act of 1965, approved August 10, 1965 (79 Stat. 451; 12 U.S.C. § 1701s);
(D) Financed under section 202 of the Housing Act of 1959, approved September 23, 1959 (75 Stat. 162; 12 U.S.C. § 1701q);
(E) Financed under section 811 of the National Housing Act, approved November 28, 1990 (104 Stat. 4324; 42 U.S.C. § 8013);
(F) Financed in whole or in part by a mortgage insured or held by the Secretary under section 236 of the National Housing Act, approved June 27, 1934 (48 Stat. 1246; 12 U.S.C. § 1701 et seq.), or subject to an interest reduction payment agreement with the Secretary;
(G) Financed in whole or in part by a below market interest rate mortgage insured or held by the Secretary under section 221(d)(3) of the National Housing Act, pursuant to the proviso in section 221(d)(5) of the National Housing Act; or
(H) Subject to a use agreement under the Flexible Subsidy program established by the Housing and Community Development Amendments of 1978, approved October 31, 1978 (Pub. L. No. 95-557; 92 Stat. 2080).
(7) “HAP contract” means a project-based housing assistance payments contract executed between the owner of an affordable multifamily housing property and the Secretary or a public housing agency pursuant to section 8 of the United States HousingActof 1937.
(8) “Household income” shall have the same meaning as “household gross income” in § 47-1806.06.
(9) “Housing accommodation” shall have the same meaning as in § 42-3401.03(11).
(10) “Low-income household” means a household consisting of one or more individuals with a household income equal to, or less than, 80% of the area median income and greater than 50% of the area median.
(11) “Qualified area” means a census tract in which the average rent for one bedroom and 2-bedroom apartments exceeds the fair market rent by 25% or more.
(12) “Rental housing” or “rental unit” means that part of a housing accommodation which is rented or offered for rent for residential occupancy, including an apartment, efficiency apartment, room, suite of rooms, and single-family home or duplex, and the land appurtenant to such rental unit or rental housing.
(13) “Secretary” means the Secretary of the United States Department of Housing and Urban Development.
(14) “Tenant” shall have the same meaning as in § 42-3501.03(36)).
(15) “United States Housing Act” means the United States HousingAct of 1937, approved September 1, 1937 (50 Stat. 888; 42 U.S.C. § 1437 et seq.).
(16) “Very low-income household” means a household consisting of one or more individuals with a household income equal to, or less than, 50% of the area median income and greater than 30% of the area median.
