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Having noted that this is a case of first impression, we
observe that counsel have not referred us to--and we have not
found--any cases interpreting “home” or "the foster care
provider's home” for purposes of section 131.
Finally, the legislative history of section 131, in our
judgment, provides little if any guidance to the meaning of
“home”, for purposes of adult foster care, that cannot also be
gleaned from the plain language of the statute.9
9 Sec. 131 was added to the Code by sec. 102(a) of the
Periodic Payment Settlement Act of 1982, Pub. L. 97-473, 96 Stat.
2606. However, in its 1982 form, sec. 131 applied only to
payments made to foster parents for caring for foster children.
Sec. 131 was amended to apply to payments made for adult
foster care by sec. 1707(a) of the Tax Reform Act of 1986 (TRA
86), Pub. L. 99-514, 100 Stat. 2781. This amendment was added by
the conferees. See H. Conf. Rept. 99-841 (the TRA 86 Conference
Report) at II-838 and II-839 (1986), 1986-3 C.B. (Vol. 4) 838-
839.
As we read the portions of the TRA 86 Conference Report
dealing with adult foster care, they are no clearer than the
plain language of the statute--with the possible exception of one
sentence expressing the conferees' intent that the adult foster
care exclusion be limited to "individuals who provide foster care
within their own homes". TRA 86 Conference Report, supra at II-
838, 1986-3 C.B. (Vol. 4) at 838. In this context, we note that
on brief each party has cited this portion of the TRA 86
Conference Report.
With respect to the pre-TRA 86 legislative history of sec.
131, we are not certain that a definition of "the foster care
provider's home" in the context of a statute that dealt solely
with foster parents and foster children, would necessarily be
relevant in the context of a statute expanded to include adult
foster care. Nevertheless, we have reviewed the pre-TRA 86
history cited to us by the parties, and we conclude that it does
not help interpret the statutory language.
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