In light of the rapidly rising cost of health care and the desire of many elderly persons to remain in their homes or in their family's home, a Joint Subcommittee of the House of Delegates and Senate Finance Committees was created to study incentives which may be offered to persons caring for the elderly in their homes, pursuant to House Joint Resolution Number 184 of 1978.

From the membership of the House Finance Committee, Delegate Ray L. Garland was appointed. Senators Brault and Truban were appointed from the Senate Finance Committee. Senator Brault and Delegate Garland were elected Chairman and Vice-Chairman, respectively. Staff assistance was provided by E. M. Miller, Jr., Jill M. Pope, and John A. Garka of the Division of Legislative Services and the Office of the Clerk of the House of Delegates.