198
end of paragraph (3) and inserting ‘‘; or’’, and by adding
at the end thereof the following new paragraph:
‘‘(4) a contract of life insurance or an endow-
ment or annuity contract for a long-term care insur-
ance contract (as defined in section 137(c)(1)).’’
SEC. 703. TAX TREATMENT OF ACCELERATED DEATH BENE-
FITS UNDER LIFE INSURANCE CONTRACTS.
Section 101 of the Internal Revenue Code of 1986
(relating to certain death benefits) is amended by adding
at the end thereof the following new subsection:
‘‘(g) TREATMENT
OF
CERTAIN
ACCELERATED
DEATH BENEFITS.—
‘‘(1) IN GENERAL.—For purposes of this sec-
tion, any amount paid or advanced to an individual
under a life insurance contract on the life of an in-
sured—
‘‘(A) who is a terminally ill individual, or
‘‘(B) who is a chronically ill individual (as
defined in section 137(c)(2)(B)) who is confined
to a qualified facility (as defined in section
137(c)(2)(C)(i)),
shall be treated as an amount paid by reason of the
death of such insured.
‘‘(2) TERMINALLY ILL INDIVIDUAL.—For pur-
poses of this subsection, the term ‘terminally ill indi-
199
vidual’ means an individual who has been certified
by a physician as having an illness or physical condi-
tion which can reasonably be expected to result in
death in 12 months or less.
‘‘(3) PHYSICIAN.—For purposes of this sub-
section, the term ‘physician’ has the meaning given
to such term by section 137(c)(2)(E).’’
SEC. 704. EFFECTIVE DATE.
The amendments made by this subtitle shall apply to
taxable years beginning after December 31, 1994.
TITLE VI—WELFARE
RESTRICTIONS FOR ALIENS
SEC. 801. INELIGIBILITY OF ALIENS FOR PUBLIC WELFARE
ASSISTANCE.
(a) IN GENERAL.—Notwithstanding any other provi-
sion of law and except as provided in subsections (b) and
(c), no alien shall be eligible for any program referred to
in subsection (d).
(b) EXCEPTIONS.—
(1) REFUGEE
EXCEPTION.—Subsection (a)
shall not apply to an alien admitted to the United
States as a refugee under section 207 of the Immi-
gration and Nationality Act until 6 years after the
date of such alien’s arrival into the United States.
200
(2) AGED
EXCEPTION.—Subsection (a) shall
not apply to an alien who—
(A) has been lawfully admitted to the
United States for permanent residence;
(B) is over 75 years of age; and
(C) has resided in the United States for at
least 5 years.
(3) CURRENT
RESIDENT
EXCEPTION.—Sub-
section (a) shall not apply to the eligibility of an
alien for a program referred to in subsection (d)
until 1 year after the date of the enactment of this
Act if, on such date of enactment, the alien is resid-
ing in the United States and is eligible for the pro-
gram.
(c) PROGRAMS FOR WHICH ALIENS MAY BE ELIGI-
BLE.—The limitation under subsection (a) shall not apply
to the following programs:
(1) Medical assistance with respect to emer-
gency services (as defined for purposes of section
1916(a)(2)(D) of the Social Security Act).
(d) PROGRAMS FOR WHICH ALIENS ARE INELI-
GIBLE.—The programs referred to in this subsection are
the following:
201
(1) The program of medical assistance under
title XIX of the Social Security Act, except emer-
gency services as provided in subsection (c).
(2) The Maternal and Child Health Services
Block Grant Program under title V of the Social Se-
curity Act.
(3) The program established in section 330 of
the Public Health Service Act (relating to commu-
nity health centers).
(4) The program established in section 1001 of
the Public Health Service Act (relating to family
planning methods and services).
(5) The program established in section 329 of
the Public Health Service Act (relating to migrant
health centers).
(6) The program of aid and services to needy
families with children under part A of title IV of the
Social Security Act.
(7) The child welfare services program under
part B of title IV of the Social Security Act.
(8) The supplemental security income program
under title XVI of the Social Security Act.
(9) The program of foster care and adoption
assistance under part E of title IV of the Social Se-
curity Act.
202
(10) The food stamp program, as defined in
section 3(h) of the Food Stamp Act of 1977 (7
U.S.C. 2012(h)).
(11) The school lunch program carried out
under the National School Lunch Act (42 U.S.C.
1751 et seq.).
(12) The special supplemental food program for
women, infants, and children carried out under sec-
tion 17 of the Child Nutrition Act of 1966 (42
U.S.C. 1786).
(13) The nutrition programs carried out under
part C of title III of the Older Americans Act of
1965 (42 U.S.C. 3030e et seq.).
(14) The school breakfast program carried out
under section 4 of the Child Nutrition Act of 1966
(42 U.S.C. 1773).
(15) The child and adult care food program
carried out under section 17 of the National School
Lunch Act (42 U.S.C. 1766).
(16) The Emergency Food Assistance Act of
1983 (7 U.S.C. 612c note).
(17) The summer food service program for chil-
dren carried out under section 13 of the National
School Lunch Act (42 U.S.C. 1761).
203
(18) The commodity supplemental food pro-
gram authorized by section 4(a) of the Agriculture
and Consumer Protection Act of 1973 (7 U.S.C.
612c note).
(19) The special milk program carried out
under section 3 of the Child Nutrition Act of 1966
(42 U.S.C. 1772).
(20) The program of rental assistance on behalf
of low-income families provided under section 8 of
the United States Housing Act of 1937 (42 U.S.C.
1437f).
(21) The program of assistance to public hous-
ing under title I of the United States Housing Act
of 1937 (42 U.S.C. 1437 et seq.).
(22) The loan program under section 502 of the
Housing Act of 1949 (42 U.S.C. 1472).
(23) The program of interest reduction pay-
ments pursuant to contracts entered into by the Sec-
retary of Housing and Urban Development under
section 236 of the National Housing Act (12 U.S.C.
1715z–1).
(24) The program of loans for rental and coop-
erative housing under section 515 of the Housing
Act of 1949 (42 U.S.C. 1485).
204
(25) The program of rental assistance pay-
ments pursuant to contracts entered into under sec-
tion 521(a)(2)(A) of the Housing Act of 1949 (42
U.S.C. 1490a(a)(2)(A)).
(26) The program of assistance payments on
behalf of homeowners under section 235 of the Na-
tional Housing Act (12 U.S.C. 1715z).
(27) The program of rent supplement payments
on behalf of qualified tenants pursuant to contracts
entered into under section 101 of the Housing and
Urban Development Act of 1965 (12 U.S.C. 1701s).
(28) The loan and grant programs under sec-
tion 504 of the Housing Act of 1949 (42 U.S.C.
1474) for repairs and improvements to rural dwell-
ings.
(29) The loan and assistance programs under
sections 514 and 516 of the Housing Act of 1949
(42 U.S.C. 1484, 1486) for housing for farm labor.
(30) The program of grants for preservation
and rehabilitation of housing under section 533 of
the Housing Act of 1949 (42 U.S.C. 1490m).
(31) The program of grants and loans for mu-
tual and self-help housing and technical assistance
under section 523 of the Housing Act of 1949 (42
U.S.C. 1490c).
205
(32) The program of site loans under section
524 of the Housing Act of 1949 (42 U.S.C. 1490d).
(33) The program under part B of title IV of
the Higher Education Act of 1965.
(34) The program under subpart 1 of part A of
title IV of the Higher Education Act of 1965.
(35) The program under part C of title IV of
the Higher Education Act of 1965.
(36) The program under subpart 3 of part A of
title IV of the Higher Education Act of 1965.
(37) The program under part E of title IV of
the Higher Education Act of 1965.
(38) The program under subpart 4 of part A of
title IV of the Higher Education Act of 1965.
(39) The program under title IX of the Higher
Education Act of 1965.
(40) The program under subpart 5 of part A of
title IV of the Higher Education Act of 1965.
(41) The programs established in sections 338A
and 338B of the Public Health Service Act and the
programs established in part A of title VII of such
Act (relating to loans and scholarships for education
in the health professions).
(42) The program established in section
317(j)(1) of the Public Health Service Act (relating
206
to grants for immunizations against vaccine-prevent-
able diseases).
(43) The program established in section 317A
of the Public Health Service Act (relating to grants
for screening, referrals, and education regarding
lead poisoning in infants and children).
(44) The program established in part A of title
XIX of the Public Health Service Act (relating to
block grants for preventive health and health serv-
ices).
(45) The programs established in subparts I
and II of part B of title XIX of the Public Health
Service Act.
(46)(A) The program of training for disadvan-
taged adults and youth under part A of title II of
the Job Training Partnership Act (29 U.S.C. 1601
et seq.), as in effect before July 1, 1993.
(B)(i) The program of training for disadvan-
taged adults under part A of title II of the Job
Training Partnership Act (29 U.S.C. 1601 et seq.),
as in effect on and after July 1, 1993.
(ii) The program of training for disadvantaged
youth under part C of title II of the Job Training
Partnership Act (29 U.S.C. 1641 et seq.), as in ef-
fect on and after July 1, 1993.
207
(47) The Job Corps program under part B of
title IV of the Job Training Partnership Act (29
U.S.C. 1692 et seq.).
(48) The summer youth employment and train-
ing programs under part B of title II of the Job
Training Partnership Act (29 U.S.C. 1630 et seq.).
(49) The programs carried out under the Older
American Community Service Employment Act (42
U.S.C. 3001 et seq.).
(50) The programs under title III of the Older
Americans Act of 1965.
(51) The programs carried out under part B of
title II of the Domestic Volunteer Service Act of
1973 (42 U.S.C. 5011–5012).
(52) The programs carried out under part C of
title II of the Domestic Volunteer Service Act of
1973 (42 U.S.C. 5013).
(53) The program under the Low-Income En-
ergy Assistance Act of 1981 (42 U.S.C. 8621 et
seq.).
(54) The weatherization assistance program
under title IV of the Energy Conservation and Pro-
duction Act (42 U.S.C. 6851).
208
(55) The program of block grants to States for
social services under title XX of the Social Security
Act.
(56) The programs carried out under the Com-
munity Services Block Grant Act (42 U.S.C. 9901
et seq.).
(57) The program of legal assistance to eligible
clients and other programs under the Legal Services
Corporation Act (42 U.S.C. 2996 et seq.).
(58) The program for emergency food and shel-
ter grants under title III of the Stewart B. McKin-
ney Homeless Assistance Act (42 U.S.C. 11331 et
seq.).
(59) The programs carried out under the Child
Care and Development Block Grant Act of 1990 (42
U.S.C. 9858 et seq.).
(60) A State program for providing child care
under section 402(i) of the Social Security Act.
(61) The program of State legalization impact-
assistance grants (SLIAG) under section 204 of the
Immigration Reform and Control Act of 1986.
(e) NOTIFICATION OF ALIENS.—Any Federal agency
that administers a program referred to in subsection (d)
shall, directly or through the States, notify each alien re-