<prompt> Translate the following text to SwahiliPresent Law and Background on Federal Tax Provisions Relating to Retirement Savings Incentives, Health and Long-Term Care, and Estate and Gift Taxes JCX-29-99.  <response>: Sheria ya sasa na Historia ya Masharti ya Kodi ya Shirikisho yanayohusiana na Msukumo wa Uokoaji wa Kustaafu, Afya na Utunzaji wa Muda Mrefu, na Kodi ya Mali na Zawadi JCX-299. 