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HR 4349 105th Congress House

Long-Term Care Advancement Act of 1998

Official title: To amend the Internal Revenue Code of 1986 to provide for an exception from penalty tax and exclusion from income for certain amounts withdrawn from certain re… Show full official titleShow less

Official title: To amend the Internal Revenue Code of 1986 to provide for an exception from penalty tax and exclusion from income for certain amounts withdrawn from certain retirement plans for qualified long-term care insurance and a credit for taxpayers with certain persons requiring custodial care in their households.

Introduced: July 29, 1998 Introduced by: Smith, Christopher H. Republican · New Jersey See on congress.gov
Taxation AnnuitiesCaregiversChronically illCivil Service pensions
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ClergyDisabledDivorceesEconomics and Public FinanceEducationElementary and secondary educationFamiliesFinance and Financial SectorGovernment Operations and PoliticsHealthHigher educationIncome taxIndexing (Economic policy)Individual retirement accountsInsurance premiumsLabor and EmploymentLocal employeesLong-term care insuranceMarried peopleParentsPension fundsPersonal income taxReligionSchool personnelSocial WelfareState employeesTax creditsTax exclusionTax penaltiesTax refundsTax returnsTax-deferred compensation plansTax-exempt organizationsWomen
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This bill died when the 105th Congress ended
It never became law before the 105th Congress (1997–1998) 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
Jul 30, 1998
Sponsor introductory remarks on measure. (CR E1466-1467)
Jul 29, 1998
Referred to the House Committee on Ways and Means.
Jul 29, 1998
Introduced in House
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 Latest action July 30, 1998

Sponsor introductory remarks on measure. (CR E1466-1467)

 Plain-English summary Congressional Research Service

Long-Term Care Advancement Act of 1998 - Amends the Internal Revenue Code to: (1) except from the penalty tax and exclude from income amounts withdrawn from qualified retirement plans which are used to pay for premiums for qualified long-term care insurance contracts; and (2) provide a limited credit for an individual who maintains a household with a person requiring custodial care.

 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. 4349: Long-Term Care Advancement Act of 1998. 105th Congress. Open America. https://openamerica.io/bill/105-HR-4349/
MLA
"H.R. 4349: Long-Term Care Advancement Act of 1998." 105th Congress, 2026, Open America, https://openamerica.io/bill/105-HR-4349/.
Bluebook (legal)
H.R. 4349, 105th Cong. (2026), https://openamerica.io/bill/105-HR-4349/.
Markdown link
[H.R. 4349: Long-Term Care Advancement Act of 1998](https://openamerica.io/bill/105-HR-4349/)
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