Ronald Reagan Alzheimer’s Breakthrough Act of 2004 (S. 2533, H.R. 4595)

Overview:

108th Congress (2003-2005)

Type: Tax Deductions; Use of FSA Funds and Cafeteria Plans

Key Components:

  • Companion bill to H.R. 2096, but schedule of phase-in is
    60% to 100% for ages 54 and below, and 70% to 100% for ages 55+.
  • 10-year cost estimate $37.6 billion, of which $23.1 billion for premium deductions, $1.6 billion for cafeteria/FSA and $12.9 billion for caregiver tax credit.
  • No cost estimate and does not include cafeteria plan/FSA.

Key Authors:

  • Sen. Edward Markey (D-MA)
    Energy and Commerce; Education and Workforce; Ways and Means

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