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HR 4502 108th Congress House

Long-Term Care Act of 2004

Official title: To amend the Internal Revenue Code of 1986 to provide that distributions from an individual retirement plan, a section 401(k) plan, or a section 403(b) contrac… Show full official titleShow less

Official title: To amend the Internal Revenue Code of 1986 to provide that distributions from an individual retirement plan, a section 401(k) plan, or a section 403(b) contract shall not be includible in gross income to the extent used to pay long-term care insurance premiums.

Introduced: July 22, 2004 See on congress.gov
Taxation AnnuitiesFinance and Financial SectorHealthIncome tax
More subjectsShow fewer subjects
Individual retirement accountsInsurance premiumsLabor and EmploymentLong-term care insuranceMedical economicsPension fundsTax exclusionTax-deferred compensation plans
This bill died when the 108th Congress ended
It never became law before the 108th Congress (2003–2004) 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
Jun 4, 2004
Sponsor introductory remarks on measure. (CR E1029-1030)
Jun 3, 2004
Referred to the House Committee on Ways and Means.
Jun 3, 2004
Introduced in House
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 Latest action June 4, 2004

Sponsor introductory remarks on measure. (CR E1029-1030)

 Plain-English summary Congressional Research Service

Long-Term Care Act of 2004 - Amends the Internal Revenue Code to exclude from gross income distributions from an individual retirement account and other tax-exempt retirement plans used to pay long-term care insurance premiums.

 Related & companion bills 1
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 4502: Long-Term Care Act of 2004. 108th Congress. Open America. https://openamerica.io/bill/108-HR-4502/
MLA
"H.R. 4502: Long-Term Care Act of 2004." 108th Congress, 2026, Open America, https://openamerica.io/bill/108-HR-4502/.
Bluebook (legal)
H.R. 4502, 108th Cong. (2026), https://openamerica.io/bill/108-HR-4502/.
Markdown link
[H.R. 4502: Long-Term Care Act of 2004](https://openamerica.io/bill/108-HR-4502/)
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