care of a qualifying individual: (i) Medical care (as defined in section 213(d)(1), without regard to subparagraph D thereof). (ii) Lodging away from home in accordance with section 213(d)(2). (iii) Adult day care. (iv) Custodial care. (v) Respite care. (vi) Assistive technologies and devices (including remote health monitoring). (vii) Environmental modifications (including home modifications). (viii) Counseling or training for a caregiver. (B) Definitions For purposes of subparagraph (A)— (i) Adult day care The term adult day care means care provided for adults with functional or cognitive impairments through a structured, community-based group program which provides health, social, and other related support services on a less than 24-hour basis. (ii) Custodial care The term custodial care means reasonable personal care services provided to assist with daily living which do not require the skills of qualified technical or professional personnel. (iii) Respite care The term respite care means planned or emergency care intended to provide temporary relief to a caregiver. (C) Care centers (i) In general Eldercare expenses described in subparagraph (A) which are incurred for services provided outside the taxpayer's household by a care center shall be taken into account only if such center complies with all applicable laws and regulations of a State or unit of local government. (ii) Care center For purposes of this subparagraph, the term care center means any facility which— (I) provides care for more than 6 individuals, and (II) receives a fee, payment, or grant for providing services for any of the individuals (regardless of whether such facility is operated for profit). (c) Dollar limitation (1) In general The amount of the eldercare expenses incurred during any taxable year which may be taken into account under subsection (a) shall not exceed $6,000. (2) Coordination with dependent care assistance exclusion The dollar amount in paragraph (1) shall be reduced by the aggregate amount excluded from gross income