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HR 99 104th Congress House

To amend the Internal Revenue Code of 1986 to provide for the tax treatment of accelerated death benefits under life insurance contracts.

Introduced: January 4, 1995 See on congress.gov
Taxation CommerceCritically illFinance and Financial SectorHealth
More subjectsShow fewer subjects
Income taxInsurance companiesInterest ratesLiensLife insuranceSurvivors' benefitsTax exclusionValuation
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This bill died when the 104th Congress ended
It never became law before the 104th Congress (1995–1996) 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
Jan 4, 1995
Referred to the House Committee on Ways and Means.
Jan 4, 1995
Sponsor introductory remarks on measure. (CR E13)
Jan 4, 1995
Introduced in House
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 Latest action January 4, 1995

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to exclude from gross income as death benefits amounts received under a life insurance contract for certain terminally ill individuals.

Allows insurance companies to issue accelerated death benefit riders on life insurance contracts.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 7
All 7 Democratic 6 Republican 1
D
DeLauro, Rosa L.
Connecticut · May 2, 1995
 D
Lofgren, Zoe
California · Feb 7, 1995
 D
Nadler, Jerrold
New York · Feb 7, 1995
 D
Neal, Richard E.
Massachusetts · Feb 7, 1995
 D
Velázquez, Nydia M.
New York · Feb 7, 1995
 D
Norton, Eleanor Holmes
District of Columbia · Jan 4, 1995
 R
Smith, Christopher H.
New Jersey · Jan 4, 1995
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 99: To amend the Internal Revenue Code of 1986 to provide for the tax treatment of accelerated death benefits under life insurance contracts.. 104th Congress. Open America. https://openamerica.io/bill/104-HR-99/
MLA
"H.R. 99: To amend the Internal Revenue Code of 1986 to provide for the tax treatment of accelerated death benefits under life insurance contracts.." 104th Congress, 2026, Open America, https://openamerica.io/bill/104-HR-99/.
Bluebook (legal)
H.R. 99, 104th Cong. (2026), https://openamerica.io/bill/104-HR-99/.
Markdown link
[H.R. 99: To amend the Internal Revenue Code of 1986 to provide for the tax treatment of accelerated death benefits under life insurance contracts.](https://openamerica.io/bill/104-HR-99/)
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