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S 1335 108th Congress Senate

Long-Term Care and Retirement Security Act of 2003

Official title: A bill 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… Show full official titleShow less

Official title: A bill 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 29, 2004 Introduced by: Grassley, Chuck Republican · Iowa See on congress.gov
Taxation CaregiversCommerceConsumer protectionDisabled
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Economics and Public FinanceEmployee health benefitsExcise taxFamiliesFinance and Financial SectorFlexible benefit plansHealthIncome taxIndexing (Economic policy)Insurance premiumsLabor and EmploymentLong-term careLong-term care insuranceMedical economicsSocial Welfare
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 25, 2003
Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S8571-8572)
Jun 25, 2003
Sponsor introductory remarks on measure. (CR S8570-8571)
Jun 25, 2003
Introduced in Senate
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 Latest action June 25, 2003

Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S8571-8572)

 Plain-English summary Congressional Research Service
Long-Term Care and Retirement Security Act of 2003 - Amends the Internal Revenue Code to allow: (1) a deduction (based on years of continuous coverage) for eligible long-term care insurance premiums for a taxpayer, spouse, and dependents, including accelerated deduction percentages for persons who are 55 years old; and (2) long-term care insurance to be offered under cafeteria plans and flexible spending arrangements.

Allows an income-adjusted (limited) credit for eligible individuals with long-term care needs.

Sets forth specified requirements for qualifying long-term care insurance contracts.

 Related & companion bills 1
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). S. 1335: Long-Term Care and Retirement Security Act of 2003. 108th Congress. Open America. https://openamerica.io/bill/108-S-1335/
MLA
"S. 1335: Long-Term Care and Retirement Security Act of 2003." 108th Congress, 2026, Open America, https://openamerica.io/bill/108-S-1335/.
Bluebook (legal)
S. 1335, 108th Cong. (2026), https://openamerica.io/bill/108-S-1335/.
Markdown link
[S. 1335: Long-Term Care and Retirement Security Act of 2003](https://openamerica.io/bill/108-S-1335/)
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