AN ACT TO AUTHORIZE AN INCOME TAX CREDIT TO TAXPAYERS FOR CERTAIN EXPENSES INCURRED IN PROVIDING CARE FOR A SPOUSE, PARENT, STEPPARENT OR OTHER RELATIVE WHO IS 18 YEARS OF AGE OR OLDER AND WHO HAS BEEN CERTIFIED BY A LICENSED HEALTH CARE PROVIDER AS BEING AN INDIVIDUAL REQUIRING ASSISTANCE WITH AT LEAST ONE ACTIVITY OF DAILY LIVING; AND FOR RELATED PURPOSES.