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S 35 106th Congress Senate

Long-Term Care Affordability and Availability Act of 1999

Official title: A bill to amend the Internal Revenue Code of 1986 to allow a deduction for the long-term care insurance costs of all individuals who are not eligible to partic… Show full official titleShow less

Official title: A bill to amend the Internal Revenue Code of 1986 to allow a deduction for the long-term care insurance costs of all individuals who are not eligible to participate in employer-subsidized long-term care health plans.

Introduced: January 19, 1999 Introduced by: Grassley, Chuck Republican · Iowa See on congress.gov
Taxation Finance and Financial SectorHealthIncome taxInsurance premiums
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Long-term care insuranceMedical economicsPersonal income taxTax deductions
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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 19, 1999
Read twice and referred to the Committee on Finance.
Jan 19, 1999
Sponsor introductory remarks on measure. (CR S437)
Jan 19, 1999
Introduced in Senate
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 Latest action January 19, 1999

Read twice and referred to the Committee on Finance.

 Plain-English summary Congressional Research Service

Long-Term Care Affordability and Availability Act of 1999 - Amends the Internal Revenue Code to permit a deduction for eligible long-term health care premiums for an individual who is not eligible for an employer-subsidized long-term care health plan.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). S. 35: Long-Term Care Affordability and Availability Act of 1999. 106th Congress. Open America. https://openamerica.io/bill/106-S-35/
MLA
"S. 35: Long-Term Care Affordability and Availability Act of 1999." 106th Congress, 2026, Open America, https://openamerica.io/bill/106-S-35/.
Bluebook (legal)
S. 35, 106th Cong. (2026), https://openamerica.io/bill/106-S-35/.
Markdown link
[S. 35: Long-Term Care Affordability and Availability Act of 1999](https://openamerica.io/bill/106-S-35/)
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