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H.R. 4946 107th Congress House

Improving Access to Long-Term Care Act of 2002

Official title: To amend the Internal Revenue Code of 1986 to provide health care incentives.

Introduced: June 17, 2002 See on congress.gov
Taxation Business income taxChronically illClinical trialsCommerce
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Consumer educationConsumer protectionCost of living adjustmentsDisabledDrug industryEconomics and Public FinanceEmployee health benefitsExcise taxFamiliesFinance and Financial SectorHealthHealth insuranceHealth maintenance organizationsHepatitisIncome taxIndexing (Economic policy)Insurance premiumsInsurance ratesLabor and EmploymentLong-term care insuranceManaged careMarried peopleMedical economicsMedical savings accountsMedicareMedicare managed careOrphan drugsPersonal income taxPharmaceutical researchScience, Technology, CommunicationsSocial WelfareStandardsTax creditsTax deductionsTax exemptionTax penaltiesTax returnsVaccines
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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 15 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jul 25, 2002
Received in the Senate and Read twice and referred to the Committee on Finance.
Jul 25, 2002
The title of the measure was amended. Agreed to without objection.
Jul 25, 2002
Motion to reconsider laid on the table Agreed to without objection.
Jul 25, 2002
On motion to suspend the rules and pass the bill, as amended Agreed to by the Yeas and Nays: (2/3 required): 362 - 61 (Roll no. 351). (text: CR 7/23/2002 H5107-5109)
Jul 25, 2002
Considered as unfinished business. (consideration: CR H5608-5609)
Jul 23, 2002
At the conclusion of debate, the Yeas and Nays were demanded and ordered. Pursuant to the provisions of clause 8, rule XX, the Chair announced that further proceedings on the motion would be postponed.
Jul 23, 2002
DEBATE - The House proceeded with forty minutes of debate on H.R. 4946.
Jul 23, 2002
Considered under suspension of the rules. (consideration: CR H5107-5114)
Jul 23, 2002
Mr. Hayworth moved to suspend the rules and pass the bill, as amended.
Jul 15, 2002
Placed on the Union Calendar, Calendar No. 342.
Jul 15, 2002
Reported (Amended) by the Committee on Ways and Means. H. Rept. 107-572.
Jun 19, 2002
Ordered to be Reported (Amended).
Jun 19, 2002
Committee Consideration and Mark-up Session Held.
Jun 17, 2002
Referred to the House Committee on Ways and Means.
Jun 17, 2002
Introduced in House
 Votes taken on this bill 1
DateChamberWhat was voted onResultYes–No
Jul 25, 2002 House · vote #351 On Motion to Suspend the Rules and Pass, as Amended Passed 362–61 See who voted →
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 Latest action July 25, 2002

Received in the Senate and Read twice and referred to the Committee on Finance.

 Plain-English summary Congressional Research Service
Improving Access to Long-Term Care Act of 2002 - Amends the Internal Revenue Code to permit a deduction for eligible long-term care premiums for coverage for a taxpayer, spouse and dependents. Sets deduction amounts. Reduces amount by a specified figure if the modified gross income of the taxpayer exceeds $20,000 (or $40,000 for a joint return, with such values adjusted for inflation). Makes ineligible for the deduction an individual covered for long-term care under a health plan maintained by an employer in which 50 percent or more of the cost is incurred by the employer. Forbids long-term care deduction from also being taken as a deduction for medical expenses or self-employed health care expenses under specified parts of the Code.

Permits deduction whether or not taxpayer itemizes. Allows additional personal exemption for each spouse or dependent with "long-term needs" in a taxpayer's home. Defines "individual with long-term care needs." Sets limits for amount of such exemption.

 Bill text 4 versions

Source documents hosted by congress.gov.

 Committees of jurisdiction 2
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 4946: Improving Access to Long-Term Care Act of 2002. 107th Congress. Open America. https://openamerica.io/bill/107-HR-4946/
MLA
"H.R. 4946: Improving Access to Long-Term Care Act of 2002." 107th Congress, 2026, Open America, https://openamerica.io/bill/107-HR-4946/.
Bluebook (legal)
H.R. 4946, 107th Cong. (2026), https://openamerica.io/bill/107-HR-4946/.
Markdown link
[H.R. 4946: Improving Access to Long-Term Care Act of 2002](https://openamerica.io/bill/107-HR-4946/)
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