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HR 2997 100th Congress House

A bill to amend the Internal Revenue Code of 1986 to exclude from gross income amounts withdrawn from individual retirement plans for payment of long-term care insurance premiums.

Introduced: September 29, 1987 See on congress.gov
Taxation Business and commerceGeriatricsHealthHealth insurance
More subjectsShow fewer subjects
Income taxIndividual retirement accountsInsuranceInsurance premiumsLong-term careMedical economicsSocial WelfareTax exclusionTax-deferred compensation plans
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This bill died when the 100th Congress ended
It never became law before the 100th Congress (1987–1988) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jul 23, 1987
Referred to House Committee on Ways and Means.
Jul 23, 1987
Introduced in House
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 Latest action July 23, 1987

Referred to House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to exclude from gross income any distribution from an individual retirement plan if: (1) the payee has attained age 59 1/2 on or before the date of the distribution; and (2) the distribution is used to pay premiums for an insurance policy covering at least 12 months of medically necessary care for the payee or a spouse meeting the same 59 1/2 year age requirement.

 Committees of jurisdiction 1
 Cosponsors 2
All 2 Republican 1
BALLENGER, CASS
· Oct 27, 1987
 R
Rogers, Harold
Kentucky · Sep 29, 1987
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 2997: A bill to amend the Internal Revenue Code of 1986 to exclude from gross income amounts withdrawn from individual retirement plans for payment of long-term care insurance premiums.. 100th Congress. Open America. https://openamerica.io/bill/100-HR-2997/
MLA
"H.R. 2997: A bill to amend the Internal Revenue Code of 1986 to exclude from gross income amounts withdrawn from individual retirement plans for payment of long-term care insurance premiums.." 100th Congress, 2026, Open America, https://openamerica.io/bill/100-HR-2997/.
Bluebook (legal)
H.R. 2997, 100th Cong. (2026), https://openamerica.io/bill/100-HR-2997/.
Markdown link
[H.R. 2997: A bill to amend the Internal Revenue Code of 1986 to exclude from gross income amounts withdrawn from individual retirement plans for payment of long-term care insurance premiums.](https://openamerica.io/bill/100-HR-2997/)
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