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HR 4002 107th Congress House

Long-Term Care Support and Incentive Act of 2002

Official title: To amend the Internal Revenue Code of 1986 to allow individuals a deduction for qualified long-term care insurance premiums, use of such insurance under cafete… Show full official titleShow less

Official title: To amend the Internal Revenue Code of 1986 to allow individuals a deduction for qualified long-term care insurance premiums, use of such insurance under cafeteria plans and flexible spending arrangements, and a credit for individuals with long-term care needs.

Introduced: April 10, 2002 See on congress.gov
Taxation CaregiversCase managementCommerceConsumer protection
More subjectsShow fewer subjects
DisabledDisabled childrenEconomics and Public FinanceEmployee health benefitsExcise taxFamiliesFinance and Financial SectorFlexible benefit plansHealthIncome taxIndexing (Economic policy)Insurance premiumsLabor and EmploymentLong-term careLong-term care insurance
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This bill died when the 107th Congress ended
It never became law before the 107th Congress (2001–2002) 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
Mar 19, 2002
Referred to the House Committee on Ways and Means.
Mar 19, 2002
Sponsor introductory remarks on measure. (CR E387)
Mar 19, 2002
Introduced in House
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 Latest action March 19, 2002

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service
Long-Term Care Support and Incentive Act of 2002 - Amends the Internal Revenue Code to: (1) allow a tax deduction in an amount equal to the applicable percentage of the amount of eligible long-term care premiums paid during the taxable year for coverage for the taxpayer, his spouse, and dependents under a qualified long-term care insurance contract, including accelerated deduction percentages for individuals 65 and older; (2) permit qualified long-term care insurance contracts to be offered under cafeteria plans and flexible spending arrangements under certain conditions; and (3) allow a tax credit limited by income for the taxable year for the number of applicable individuals with long-term care needs with respect to whom the taxpayer is an eligible caregiver for the taxable year.

Revises specified requirements for qualifying long-term insurance contracts.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 3
All 3 Democratic 3
D
Meeks, Gregory W.
New York · Apr 18, 2002
 D
Lynch, Stephen F.
Massachusetts · Apr 10, 2002
 D
Norton, Eleanor Holmes
District of Columbia · Apr 10, 2002
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 4002: Long-Term Care Support and Incentive Act of 2002. 107th Congress. Open America. https://openamerica.io/bill/107-HR-4002/
MLA
"H.R. 4002: Long-Term Care Support and Incentive Act of 2002." 107th Congress, 2026, Open America, https://openamerica.io/bill/107-HR-4002/.
Bluebook (legal)
H.R. 4002, 107th Cong. (2026), https://openamerica.io/bill/107-HR-4002/.
Markdown link
[H.R. 4002: Long-Term Care Support and Incentive Act of 2002](https://openamerica.io/bill/107-HR-4002/)
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