26 U.S.C. § 6050Q
Certain long-term care benefits
United States · Title 26 — INTERNAL REVENUE CODE · Status: effective
Cite this
- Citation
- 26 U.S.C. § 6050Q, Certain long-term care benefits, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/463986
- Permanent ID
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Full text
Any person who pays long-term care benefits shall make a return, according to the forms or regulations prescribed by the Secretary, setting forth—
Every person required to make a return under subsection (a) shall furnish to each individual whose name is required to be set forth in such return a written statement showing—
For purposes of this section, the term “long-term care benefit” means—
Legislative history
The public laws that enacted or amended this section. Tallies are for the whole bill as it passed each chamber — often an omnibus covering far more than this provision — not a vote on this section alone.
- Health Insurance Portability and Accountability Act of 1996
- Taxpayer Relief Act of 1997