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United States · Bill · HR

H.R. 99 (104th)

To amend the Internal Revenue Code of 1986 to provide for the tax treatment of accelerated death benefits under life insurance contracts.

referredUnited States· United States Congress· EN

Introduced

4 January 1995

Last action

4 January 1995 · Introduced

Status

Referred to the House Committee on Ways and Means.

Sponsors

Rep. Kennelly, Barbara B. [D-CT-1], Rep. Frank, Barney [D-MA-4], Rep. Rangel, Charles B. [D-NY-15], Rep. McDermott, Jim [D-WA-7], Sen. Cardin, Benjamin L. [D-MD], Rep. Goss, Porter J. [R-FL-14], Rep. Jefferson, William J. [D-LA-2], Rep. Deutsch, Peter [D-FL-20], Del. Norton, Eleanor Holmes [D-DC-At Large], Rep. Serrano, Jose E. [D-NY-15], Rep. Owens, Major R. [D-NY-11], Del. Faleomavaega, Eni F. H. [D-AS-At Large], Rep. Lowey, Nita M. [D-NY-17], Rep. Miller, George [D-CA-11], Rep. Smith, Christopher H. [R-NJ-4], Rep. Studds, Gerry E. [D-MA-10], Rep. Dellums, Ronald V. [D-CA-9], Rep. Lipinski, William O. [D-IL-3], Rep. Farr, Sam [D-CA-20], Rep. McCarthy, Karen [D-MO-5], Rep. Velázquez, Nydia M. [D-NY-7], Rep. Neal, Richard E. [D-MA-1], Rep. Yates, Sidney R. [D-IL-9], Rep. Fattah, Chaka [D-PA-2], Rep. Hastings, Alcee L. [D-FL-20], Sen. Burr, Richard [R-NC], Rep. Dixon, Julian C. [D-CA-32], Rep. Lofgren, Zoe [D-CA-18], Rep. Kleczka, Gerald D. [D-WI-4], Rep. English, Phil [R-PA-3], Rep. Gutierrez, Luis V. [D-IL-4], Rep. Kennedy, Patrick J. [D-RI-1], Rep. Meyers, Jan [R-KS-3], Rep. Nadler, Jerrold [D-NY-12], Rep. Eshoo, Anna G. [D-CA-18], Rep. Morella, Constance A. [R-MD-8], Rep. Engel, Eliot L. [D-NY-16], Del. Underwood, Robert A. [D-GU-At Large], Rep. Foglietta, Thomas M. [D-PA-1], Rep. Fields, Jack [R-TX-8], Rep. Borski, Robert A. [D-PA-3], Rep. DeLauro, Rosa L. [D-CT-3], Rep. King, Peter T. [R-NY-2], Rep. Woolsey, Lynn C. [D-CA-6]

Subjects

Taxation

Source updated

7 April 2025

Taxation

Official sourceDownload fileView documentsShare

Summary

Amends the Internal Revenue Code to exclude from gross income as death benefits amounts received under a life insurance contract for certain terminally ill individuals. Allows insurance companies to issue accelerated death benefit riders on life insurance contracts.

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

Timeline

  1. 4 January 1995

    Introduced

    Referred to the House Committee on Ways and Means.

    Source: IntroReferral

  2. 4 January 1995

    Introduced

    Sponsor introductory remarks on measure. (CR E13)

    Source: IntroReferral

  3. 4 January 1995

    Introduced

    Introduced in House

    Source: IntroReferral

  4. 4 January 1995

    Introduced

    Introduced in House

    Source: IntroReferral

Votes

No vote records are attached yet.

Versions

Documents

3 official files

Introduced in House (text)

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  • Introduced in House (text)

    Introduced in House · EN · 4 January 1995

    ViewDownloadOpen at official source

  • Introduced in House (PDF)

    Introduced in House · EN · 4 January 1995

    ViewDownloadOpen at official source

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  • Introduced in House

    summary · EN · 4 January 1995

    Open at official source

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Sponsors

Related records

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Sources

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