I 115th CONGRESS 2d Session H. R. 7203 IN THE HOUSE OF REPRESENTATIVES November 30, 2018 Mr. Marchant (for himself and Mr. Higgins of New York ) introduced the following bill; which was referred to the Committee on Ways and Means A BILL To amend the Internal Revenue Code of 1986 to create long-term care accounts funded by the proceeds of the sale or assignment of life insurance contracts.