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HR 5110 108th Congress House Taxation Authorization Caregivers Counseling Department of Health and Human Services Disabled Economics and Public Finance Employee health benefits Families Federal aid to Indians Finance and Financial Sector Flexible benefit plans Government Operations and Politics Grants-in-aid Health Income tax Indexing (Economic policy) Insurance premiums Labor and Employment Long-term care

Comprehensive Long-Term Care Support Act of 2004

Introduced: September 21, 2004 See on congress.gov
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 Everywhere this bill has been 4 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Oct 13, 2004
Referred to the Subcommittee on Select Education.
Sep 21, 2004
Referred to the Committee on Ways and Means, and in addition to the Committee on Education and the Workforce, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
Sep 21, 2004
Sponsor introductory remarks on measure. (CR E1670-1671)
Sep 21, 2004
Introduced in House
 Plain-English summary Congressional Research Service

Comprehensive Long-Term Care Support Act of 2004 - Amends the Internal Revenue Code to allow a deduction from gross income (available for taxpayers who do not itemize deductions) for the cost of long-term care premiums for the taxpayer and certain family members, including the taxpayer's spouse, ancestors, or lineal descendants. Phases in the deduction by allowing the deduction of 50 percent of the cost of premiums in 2005, 75 percent in 2006, and 100 percent in 2007 or thereafter. Allows long-term care insurance as a benefit under tax-qualified cafeteria plans and flexible spending arrangements.

Allows a tax credit for caregivers of individuals with long-term health care needs. Phases in a $3,000 credit amount for 2009 or thereafter, beginning with $1,000 in 2005, $1,500 in 2006, $2,000 in 2007, and $2,500 in 2008. Reduces the amount of the credit for taxpayers with adjusted gross incomes over $75,000 ($150,000 for joint returns), adjusted for inflation after 2005.

Increases funding for the the National Family Caregiver Support Program and the Native American Caregiver Support Program.

What's happening now October 13, 2004

Referred to the Subcommittee on Select Education.

 Committees of jurisdiction 3
 Cosponsors 1
All 1 Democratic 1