BILLS-109hr2682ih.pdf

1986 years the taxable year 2005 2007 2006 65 2010 2009 December 31, 2006 calendar year the entire taxable year 1996 223(f)(3)(B 2008 1-year 2 years a calendar year after 2005 a taxable year MAY 26, 2005 25 2008 October 7702B 1ST SESSION H. R. 2682 3 year year ending before the date the 391⁄2 month period ending 17 12 year more than 1 year 10 year calender year monthly 11 days December August 2004’ at least 6 years less than 12 months 6 years of age daily YEAR 35 2009 2004 December 31, 2004

the ‘‘Long-Term Care

New York Connecticut the United States of America

IH

SEC the Internal Revenue Code Congress THE HOUSE OF REPRESENTATIVES House of Representa- 3401(a)(22 the National Association of Insurance GENERAL.—If Senate the Committee on Ways and Means HERSETH the Internal Revenue Code of 1986 the Health Insurance

SHAYS RAMSTAD JOHNSON POMEROY SIMMONS MARKEY MICHAUD

term care care insurance flexible spending flexible premiums long term spending care needs long applicable percentage arrangements care insurance deduction qualified