There is one summary for H.R.2705. Bill summaries are authored by CRS.

Shown Here:
Introduced in House (06/04/2009)

Advance Directive Incentive Act - Amends the Internal Revenue Code to allow individual taxpayers a refundable tax credit for 30% of the cost of legal fees incurred for establishing an advance directive, up to $500. Defines "advance directive" as a written document recognized by state law specifying the provision of medical care for incapacitated individuals.