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HR 275 106th Congress House

Long-Term Care Advancement Act of 1999

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Revenue Code of 1986 to provide for an exception from penalty tax and exclusion from income for certain amounts withdrawn from certain re… Show full official titleShow less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Revenue Code of 1986 to provide for an exception from penalty tax and exclusion from income for certain amounts withdrawn from certain retirement plans for qualified long-term care insurance and a credit for taxpayers with certain persons requiring custodial care in their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 19, 1999 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 premiums
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This bill died when the 106th Congress ended
It never became law before the 106th Congress (1999–2000) 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 7, 1999
Sponsor introductory remarks on measure. (CR E45-46)
Jan 6, 1999
Referred to the House Committee on Ways and Means.
Jan 6, 1999
Introduced in House
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 Latest action January 7, 1999

Sponsor introductory remarks on measure. (CR E45-46)

 Plain-English summary Congressional Research Service

Long-Term Care Advancement Act of 1999 - Amends the Internal Revenue Code to: (1) except from the penalty tax and exclude from income amounts withdrawn from qualified retirement plans which are used to pay for premiums for qualified long-term care insurance contracts; and (2) provide a limited credit for an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
 Cosponsors 1
All 1 Republican 1
R
Calvert, Ken
California · Jul 19, 1999
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 275: Long-Term Care Advancement Act of 1999. 106th Congress. Open America. https://openamerica.io/bill/106-HR-275/
MLA
"H.R. 275: Long-Term Care Advancement Act of 1999." 106th Congress, 2026, Open America, https://openamerica.io/bill/106-HR-275/.
Bluebook (legal)
H.R. 275, 106th Cong. (2026), https://openamerica.io/bill/106-HR-275/.
Markdown link
[H.R. 275: Long-Term Care Advancement Act of 1999](https://openamerica.io/bill/106-HR-275/)
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