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HR 3488 101th Congress House Taxation Disabled Families Income tax Insurance premiums Life insurance Support of dependents Tax deductions Trusts and trustees

To allow a deduction for the amount of the premiums paid on a life insurance contract the beneficiary of which is a trust established for the benefit of a disabled individual, and for other purposes.

Introduced: October 18, 1989 See on congress.gov
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This bill died when the 101st Congress ended
It never became law before the 101st Congress (1989–1990) 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
Oct 18, 1989
Referred to the House Committee on Ways and Means.
Oct 18, 1989
Introduced in House
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 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to permit an individual income tax deduction of premiums paid or incurred by the taxpayer for a life insurance contract having as its exclusive beneficiary the trust of disabled members of the taxpayer's family. Sets forth qualifying criteria for such contracts and for their beneficiary trusts.

What's happening now October 18, 1989

Referred to the House Committee on Ways and Means.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 3
All 3 Democratic 3
D
Kaptur, Marcy
Ohio · Aug 2, 1990
 D
Pelosi, Nancy
California · Aug 2, 1990
 D
Mfume, Kweisi
Maryland · Jul 12, 1990
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 3488: To allow a deduction for the amount of the premiums paid on a life insurance contract the beneficiary of which is a trust established for the benefit of a disabled individual, and for other purposes.. 101st Congress. Open America. https://openamerica.io/bill/101-HR-3488/
MLA
"H.R. 3488: To allow a deduction for the amount of the premiums paid on a life insurance contract the beneficiary of which is a trust established for the benefit of a disabled individual, and for other purposes.." 101st Congress, 2026, Open America, https://openamerica.io/bill/101-HR-3488/.
Bluebook (legal)
H.R. 3488, 101st Cong. (2026), https://openamerica.io/bill/101-HR-3488/.
Markdown link
[H.R. 3488: To allow a deduction for the amount of the premiums paid on a life insurance contract the beneficiary of which is a trust established for the benefit of a disabled individual, and for other purposes.](https://openamerica.io/bill/101-HR-3488/)
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