HR 4002
107th Congress
House
Taxation
Caregivers
Case management
Commerce
Consumer protection
Disabled
Disabled children
Economics and Public Finance
Employee health benefits
Excise tax
Families
Finance and Financial Sector
Flexible benefit plans
Health
Income tax
Indexing (Economic policy)
Insurance premiums
Labor and Employment
Long-term care
Long-term care insurance
Long-Term Care Support and Incentive Act of 2002
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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Plain-English summary
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.
What's happening now
Referred to the House Committee on Ways and Means.
Bill text
1 version
- Introduced in House Formatted Text PDF
Committees of jurisdiction
1
Cite this page
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/
"H.R. 4002: Long-Term Care Support and Incentive Act of 2002." 107th Congress, 2026, Open America, https://openamerica.io/bill/107-HR-4002/.
H.R. 4002, 107th Cong. (2026), https://openamerica.io/bill/107-HR-4002/.
[H.R. 4002: Long-Term Care Support and Incentive Act of 2002](https://openamerica.io/bill/107-HR-4002/)