Received in the Senate and Read twice and referred to the Committee on Finance.
Congressional Research Service
Official summary
Version 00 · Introduced in House · Jun 17, 2002
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.
Received in the Senate and Read twice and referred to the Committee on Finance.
The title of the measure was amended. Agreed to without objection.
Motion to reconsider laid on the table Agreed to without objection.
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)
Passed/agreed to in House: 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)
Considered as unfinished business. (consideration: CR H5608-5609)
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.
DEBATE - The House proceeded with forty minutes of debate on H.R. 4946.
Considered under suspension of the rules. (consideration: CR H5107-5114)
Mr. Hayworth moved to suspend the rules and pass the bill, as amended.
Placed on the Union Calendar, Calendar No. 342.
Reported (Amended) by the Committee on Ways and Means. H. Rept. 107-572.
Reported (Amended) by the Committee on Ways and Means. H. Rept. 107-572.
Ordered to be Reported (Amended).
Committee Consideration and Mark-up Session Held.
Referred to the House Committee on Ways and Means.
Introduced in House
Introduced in House
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Bill text & related measures
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Source last updated: Apr 7, 2025. Consult Congress.gov for the current record.
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