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United States · Bill · HR

H.R. 4002 (107th)

Long-Term Care Support and Incentive Act of 2002

referredUnited States· United States Congress· EN

Introduced

19 March 2002

Last action

19 March 2002 · Introduced

Status

Referred to the House Committee on Ways and Means.

Sponsors

Rep. Davis, Susan A. [D-CA-53], Rep. Frost, Martin [D-TX-24], Rep. Lynch, Stephen F. [D-MA-8], Rep. Paul, Ron [R-TX-14], Rep. Towns, Edolphus [D-NY-10], Rep. Millender-McDonald, Juanita [D-CA-37], Rep. Owens, Major R. [D-NY-11], Rep. Woolsey, Lynn C. [D-CA-6], Del. Norton, Eleanor Holmes [D-DC-At Large], Rep. Jones, Stephanie Tubbs [D-OH-11], Rep. Meeks, Gregory W. [D-NY-5], Rep. Carson, Julia [D-IN-7]

Subjects

Taxation

Source updated

19 August 2025

Taxation

Summary

Long-Term Care Support and Incentive Act of 2002 - Amends the Internal Revenue Code to: (1) allow a tax deduction in an amount equal to the applicable percentage of the amount of eligible long-term care premiums paid during the taxable year for coverage for the taxpayer, his spouse, and dependents under a qualified long-term care insurance contract, including accelerated deduction percentages for individuals 65 and older; (2) permit qualified long-term care insurance contracts to be offered under cafeteria plans and flexible spending arrangements under certain conditions; and (3) allow a tax credit limited by income for the taxable year for the number of applicable individuals with long-term care needs with respect to whom the taxpayer is an eligible caregiver for the taxable year. Revises specified requirements for qualifying long-term insurance contracts.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

  1. 19 March 2002

    Introduced

    Referred to the House Committee on Ways and Means.

    Source: IntroReferral

  2. 19 March 2002

    Introduced

    Sponsor introductory remarks on measure. (CR E387)

    Source: IntroReferral

  3. 19 March 2002

    Introduced

    Introduced in House

    Source: IntroReferral

  4. 19 March 2002

    Introduced

    Introduced in House

    Source: IntroReferral

Votes

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Versions

Documents

3 official files

Introduced in House (text)

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  • Introduced in House (text)

    Introduced in House · EN · 19 March 2002

    ViewDownloadOpen at official source

  • Introduced in House (PDF)

    Introduced in House · EN · 19 March 2002

    ViewDownloadOpen at official source

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  • Introduced in House

    summary · EN · 19 March 2002

    Open at official source

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Sponsors

Related records

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Sources

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