Skip to main content
S 284 102th Congress Senate

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

Introduced: January 30, 1991 See on congress.gov
Taxation Aid to dependent childrenCritically illIncome taxLife insurance
More subjectsShow fewer subjects
MedicaidPublic assistance programsSocial WelfareSupplemental security income programSurvivors' benefitsTax exclusionTerminal care
Sign in to write a letter Sign in to watch
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 3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jun 12, 1991
Subcommittee on Taxation. Hearings held. Hearings printed: S.Hrg. 102-412.
Jan 30, 1991
Read twice and referred to the Committee on Finance.
Jan 30, 1991
Introduced in Senate
 Ask about this bill AI · grounded in the bill text

Have a question about what this bill does? Ask in plain English; the answer is drawn from the bill's actual text and official record, and it'll tell you when something isn't in the text rather than guess.

AI answers can be imperfect; always confirm against the full bill text.

 Latest action June 12, 1991

Subcommittee on Taxation. Hearings held. Hearings printed: S.Hrg. 102-412.

 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to require that payment under a life insurance contract on the life of 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 individual upon the insured's becoming terminally ill.

Provides that applicants for or recipients of assistance under the Social Security Act may not be required to elect to receive accelerated death benefits under life insurance policies.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 2
 Cosponsors 1
All 1 Republican 1
R
Grassley, Chuck
Iowa · Jan 30, 1991
Cite this page click to expand
APA
U.S. Congress. (2026). S. 284: A bill to amend the Internal Revenue Code of 1986 with respect to the tax treatment of payments under life insurance contracts for terminally ill individuals.. 102nd Congress. Open America. https://openamerica.io/bill/102-S-284/
MLA
"S. 284: A bill to amend the Internal Revenue Code of 1986 with respect to the tax treatment of payments under life insurance contracts for terminally ill individuals.." 102nd Congress, 2026, Open America, https://openamerica.io/bill/102-S-284/.
Bluebook (legal)
S. 284, 102nd Cong. (2026), https://openamerica.io/bill/102-S-284/.
Markdown link
[S. 284: A bill to amend the Internal Revenue Code of 1986 with respect to the tax treatment of payments under life insurance contracts for terminally ill individuals.](https://openamerica.io/bill/102-S-284/)
Report a problem