H.R. 5110: Comprehensive Long-Term Care Support Act of 2004

108th Congress · introduced 2004-09-21 · Taxation · Latest: Referred to the Subcommittee on Select Education.

federal

Follow this bill, step by step

Where it came from: introduced 2004-09-21 · official record
Who proposed it: Rep. Herseth, Stephanie [D-SD-At Large] · what a sponsor is
What happened next: no floor votes in our records yet. Why?
Where it stands now: Referred to the Subcommittee on Select Education. Not final yet: this can still change. We check for updates every day.
If it becomes law and spends money: follow the money to money laws, then agencies and contracts and grants.

What does this mean?

Official title

Comprehensive Long-Term Care Support Act of 2004

Plain summary

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.

Congressional Research Service summary (Introduced in House), quoted unchanged (nonpartisan). Read the source.

What a vote does

A “Yea” vote

If it passes both chambers and is signed, it becomes law.

A “Nay” vote

If it is not passed, current law stays as it is.

PSI Sci description of the legislative step (not an opinion).

What does this mean? (plain words)

Official text

Comprehensive Long-Term Care Support Act of 2004

Source: Congressional Research Service summary (Introduced in House)

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The strongest published arguments

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Alternatives

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How did my representative vote? · This bill's floor votes

Officials and money

Sponsor: Rep. Herseth, Stephanie [D-SD-At Large] · 5 cosponsors

Cost estimate: No cost estimate published yet.

Cosponsors on this site

James P. McGovern (D-MA)

No linked floor roll calls in our collected records yet. This does not mean the bill has never had a vote. Check the official bill history.

Sources

Congressional Research Service summary (Introduced in House)
Congress.gov
Data: GovInfo BILLSTATUS bulk data (Library of Congress), BILLSTATUS-108hr5110.xml <https://www.govinfo.gov/bulkdata/BILLSTATUS/108/hr>

Record fed-us-cong108-hr5110 · catalog fed-us-congress-bills-cong108 · updated 2026-11-15 by psicol fed-bills-cong108