[107th Congress Public Law 104]
[From the U.S. Government Printing Office]

[DOCID: f:publ104.107]

[[Page 115 STAT. 1001]]

Public Law 107-104
107th Congress

                                 An Act

To amend chapter 90 of title 5, United States Code, relating to Federal 
    long-term care insurance. <<NOTE: Dec. 27, 2001 -  [H.R. 2559]>> 

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,


    Paragraph (2) of section 9001 of title 5, United States Code, is 
amended to read as follows:
            ``(2) Annuitant.--The term `annuitant' means--
                    ``(A) any individual who would satisfy the 
                requirements of paragraph (3) of section 8901 if, for 
                purposes of such paragraph, the term `employee' were 
                considered to have the meaning given to it under 
                paragraph (1) of this subsection; and
                    ``(B) any individual who--
                          ``(i) satisfies all requirements for title to 
                      an annuity under subchapter III of chapter 83, 
                      chapter 84, or any other retirement system for 
                      employees of the Government (whether based on the 
                      service of such individual or otherwise), and 
                      files application therefor;
                          ``(ii) is at least 18 years of age; and
                          ``(iii) would not (but for this subparagraph) 
                      otherwise satisfy the requirements of this 


    Section 9005 of title 5, United States Code, is amended--
            (1) by inserting ``(a) Contractual Provisions.--'' before 
        ``The''; and
            (2) by adding at the end the following:

    ``(b) Premiums.--
            ``(1) In general.--No tax, fee, or other monetary payment 
        may be imposed or collected, directly or indirectly, by any 
        State, the District of Columbia, or the Commonwealth of Puerto 
        Rico, or by any political subdivision or other governmental 
        authority thereof, on, or with respect to, any premium paid for 
        an insurance policy under this chapter.
            ``(2) Rule of construction.--Paragraph (1) shall not be 
        construed to exempt any company or other entity issuing a policy 
        of insurance under this chapter from the imposition, payment, or 
        collection of a tax, fee, or other monetary payment on the net 
        income or profit accruing to or realized by such entity from 
        business conducted under this chapter, if that tax, fee, or 
        payment is applicable to a broad range of business activity.''.

[[Page 115 STAT. 1002]]

SEC. 3. <<NOTE: 5 USC 9001 note.>> EFFECTIVE DATE.

    The amendments made by this Act shall take effect as if included in 
the enactment of section 1002 of the Long-Term Care Security Act (Public 
Law 106-265; 114 Stat. 762).

    Approved December 27, 2001.


HOUSE REPORTS: No. 107-235, Pt. 1 (Comm. on the Judiciary).
SENATE REPORTS: No. 107-128 (Comm. on Governmental Affairs).
            Oct. 30, considered and passed House.
            Dec. 17, considered and passed Senate.