PlainBillCongress, translated.Legislation. Context. Public interest.Referred to the Subcommittee on Health and the Environment.
Congressional Research Service
Version 00 · Introduced in House · May 27, 1993
TABLE OF CONTENTS: Title I: Tax Treatment of Long-Term Care Insurance Title II: Refundable Tax Credit for Certain Custodial Care Title III: Protection of Assets Under Medicaid Through Use of Qualified Long-Term Care Insurance Long-Term Care Insurance Incentive Act of 1993 - Title I: Tax Treatment of Long-Term Care Insurance - Amends the Internal Revenue Code to provide for the treatment of qualified long-term care insurance as accident and health insurance for purposes of insurance company taxation. Excludes from gross income benefits provided under a long-term care insurance contract. Includes in gross income employer-provided coverage for long-term care services. Allows a tax credit for a percentage of qualified long-term care premiums. Includes amounts paid for qualified long-term care services as medical expenses for individual itemized deductions. Includes any parent or grandparent as a dependent for purposes of such expenses. Provides for the nonrecognition of gain or loss on the exchange of any life insurance contract or an endowment or annuity contract for a long-term care insurance contract. Excludes from gross income certain amounts withdrawn from individual retirement accounts and certain employer cash or deferred arrangements to pay long-term care premiums. Provides for the exclusion as a death benefit of any amount paid or advanced to an individual under a life insurance contract because such individual is terminally ill, chronically ill, or has been permanently confined to a qualified facility. Allows insurance companies to issue accelerated death benefit riders on life insurance contracts. Title II: Refundable Tax Credit for Certain Custodial Care - Allows a $2,000 per qualified person tax credit for taxpayers who maintain a household which includes a chronically ill dependent. Title III: Protection of Assets Under Medicaid Through Use of Qualified Long-Term Care Insurance - Amends title XIX of the Social Security Act (Medicaid) to disregard assets which are attributable to coverage under a qualified long-term care insurance contract for purposes of eligibility.
People & committees
Rep. Johnson, Nancy L. [R-CT-6] · R–CT
Legislative record
A procedural vote is different from passage. Passage in one chamber does not establish enactment. Explore the glossary.
Referred to the Subcommittee on Health and the Environment.
Referred to the Subcommittee on Health.
Referred to the House Committee on Ways and Means.
Referred to the House Committee on Energy and Commerce.
Introduced in House
Introduced in House
Primary sources
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Source last updated: Jun 3, 2026. Consult Congress.gov for the current record.
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