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HR 1693 102th Congress House

Private Long-Term Care Insurance and Accelerated Death Benefit Incentive Act of 1991

Official title: To amend the Internal Revenue Code of 1986 with respect to the treatment of long-term care insurance and accelerated death benefits, and for other purposes.

Introduced: April 10, 1991 See on congress.gov
Taxation AnnuitiesCorporation taxesCritically illDisabled
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Employee benefit plansExcise taxHealthHealth insuranceIncome taxIndexing (Economic policy)Insurance companiesInsurance premiumsLife insuranceLong-term care insuranceMedical economicsMedicareSocial WelfareSurvivors' benefitsTax administration
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This bill died when the 102nd Congress ended
It never became law before the 102nd Congress (1991–1992) 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
Apr 10, 1991
Referred to the House Committee on Ways and Means.
Apr 10, 1991
Introduced in House
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 Latest action April 10, 1991

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Private Long-Term Care Insurance and Accelerated Death Benefit Incentive Act of 1991 - Amends the Internal Revenue Code to provide for treatment of: (1) long-term care insurance contracts to be treated as accident or health insurance contracts; (2) amounts received under such contracts with respect to qualified long-term care services as amounts received for personal injuries or sickness; and (3) employer plans providing such services as an accident or health plan.

Includes amounts paid for qualified long-term care services as medical expenses for individual itemized deductions. Excludes benefits received under such contracts from gross income. Provides for the treatment of prefunded post-retirement long-term care benefits plans in the same manner as prefunded post-retirement medical and life insurance benefit plans.

Permits qualified long-term care insurance contracts to be offered in cafeteria plans (plans which offer two or more benefits).

Allows the tax-free exchange of life insurance contracts for long-term care insurance contracts.

Provides for the treatment of amounts paid to a terminally ill individual or one who is chronically ill and confined to a qualified facility as death benefits. Allows insurance companies to issue such accelerated death benefit riders on life insurance contracts.

Declares that gross income does include excessive long-term care benefits.

 Related & companion bills 1
  • S 1021 Identical bill Private Long-Term Care Insurance and Accelerated Death Benefit Incentive Act of 1991
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Democratic 1
D
Pelosi, Nancy
California · Jun 11, 1991
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APA
U.S. Congress. (2026). H.R. 1693: Private Long-Term Care Insurance and Accelerated Death Benefit Incentive Act of 1991. 102nd Congress. Open America. https://openamerica.io/bill/102-HR-1693/
MLA
"H.R. 1693: Private Long-Term Care Insurance and Accelerated Death Benefit Incentive Act of 1991." 102nd Congress, 2026, Open America, https://openamerica.io/bill/102-HR-1693/.
Bluebook (legal)
H.R. 1693, 102nd Cong. (2026), https://openamerica.io/bill/102-HR-1693/.
Markdown link
[H.R. 1693: Private Long-Term Care Insurance and Accelerated Death Benefit Incentive Act of 1991](https://openamerica.io/bill/102-HR-1693/)
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