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HR 421 101th Congress House

Private Long-Term Care Insurance Promotion Act

Official title: To amend the Internal Revenue Code of 1986 to provide that long-term health care insurance contracts shall be treated for purposes of determining the income ta… Show full official titleShow less

Official title: To amend the Internal Revenue Code of 1986 to provide that long-term health care insurance contracts shall be treated for purposes of determining the income taxation of insurance companies in the same manner as noncancellable accident or health insurance contracts.

Introduced: January 3, 1989 Introduced by: Wyden, Ron Democratic · Oregon See on congress.gov
Taxation Corporation taxesHealthIncome taxInsurance companies
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Long-term care insuranceTax administration
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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
Jan 3, 1989
Referred to the House Committee on Ways and Means.
Jan 3, 1989
Introduced in House
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 Latest action January 3, 1989

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Private Long-Term Care Insurance Promotion Act - Amends the Internal Revenue Code to require that for the purpose of determining the income tax liability of insurance companies guaranteed renewable insurance contracts providing for qualified long-term health care be treated in the same way as noncancellable accident or health insurance contracts. Applies this requirement to contracts covering diagnostic, preventive, therapeutic, rehabilitative, and personal care services that are: (1) required by a chronically ill or disabled individual; and (2) provided by a qualified licensed provider (other than a family member) in a nursing facility, including hospitals and nursing homes, or in a home (if home care is a substitute for care in a nursing facility).

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). H.R. 421: Private Long-Term Care Insurance Promotion Act. 101st Congress. Open America. https://openamerica.io/bill/101-HR-421/
MLA
"H.R. 421: Private Long-Term Care Insurance Promotion Act." 101st Congress, 2026, Open America, https://openamerica.io/bill/101-HR-421/.
Bluebook (legal)
H.R. 421, 101st Cong. (2026), https://openamerica.io/bill/101-HR-421/.
Markdown link
[H.R. 421: Private Long-Term Care Insurance Promotion Act](https://openamerica.io/bill/101-HR-421/)
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