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HR 3734 101th Congress House Taxation Income tax Life insurance Survivors' benefits Tax exclusion Terminal care

To amend the Internal Revenue Code of 1986 with respect to the tax treatment of payments under life insurance contracts to terminally ill individuals.

Introduced: November 19, 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
Nov 19, 1989
Referred to the House Committee on Ways and Means.
Nov 19, 1989
Introduced in House
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 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to provide that payment under a life insurance contract to an insured who is terminally ill be treated as a death benefit, making such payment eligible for tax exclusion from gross income.

Provides that any reference to life insurance shall be treated as referring to a qualified terminal illness rider. Provides for the tax treatment of such riders. Describes such a rider as one which provides for payments to an insured upon the insured's becoming terminally ill.

What's happening now November 19, 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 2
All 2 Democratic 2
D
Kaptur, Marcy
Ohio · Sep 17, 1990
 D
Pelosi, Nancy
California · Feb 27, 1990
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 3734: To amend the Internal Revenue Code of 1986 with respect to the tax treatment of payments under life insurance contracts to terminally ill individuals.. 101st Congress. Open America. https://openamerica.io/bill/101-HR-3734/
MLA
"H.R. 3734: To amend the Internal Revenue Code of 1986 with respect to the tax treatment of payments under life insurance contracts to terminally ill individuals.." 101st Congress, 2026, Open America, https://openamerica.io/bill/101-HR-3734/.
Bluebook (legal)
H.R. 3734, 101st Cong. (2026), https://openamerica.io/bill/101-HR-3734/.
Markdown link
[H.R. 3734: To amend the Internal Revenue Code of 1986 with respect to the tax treatment of payments under life insurance contracts to terminally ill individuals.](https://openamerica.io/bill/101-HR-3734/)
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