[107th Congress Public Law 104]
[From the U.S. Government Printing Office]
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[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,
SECTION 1. DEFINITION OF AN ANNUITANT.
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
paragraph.''.
SEC. 2. PREEMPTION.
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.
LEGISLATIVE HISTORY--H.R. 2559:
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HOUSE REPORTS: No. 107-235, Pt. 1 (Comm. on the Judiciary).
SENATE REPORTS: No. 107-128 (Comm. on Governmental Affairs).
CONGRESSIONAL RECORD, Vol. 147 (2001):
Oct. 30, considered and passed House.
Dec. 17, considered and passed Senate.
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