State long-term care plan
Defined in 1 place of the United States Code.
For purposes of paragraph (1), the term “State long-term care plan” means any plan—
(A) which is established and maintained by a State or an instrumentality of a State,
(B) which provides coverage only for qualified long-term care services, and
(C) under which such coverage is provided only to—
(i) employees and former employees of a State (or any political subdivision or instrumentality of a State),
(ii) the spouses of such employees, and
(iii) individuals bearing a relationship to such employees or spouses which is described in any of paragraphs (1) through (8) of section 152(a).
Source
- 1996–200526 U.S.C. § 7702BInternal Revenue Code · Treatment of qualified long-term care insurance · for purposes of this title
For purposes of paragraph (1), the term “State long-term care plan” means any plan—
(A) which is established and maintained by a State or an instrumentality of a State,
(B) which provides coverage only for qualified long-term care services, and
(C) under which such coverage is provided only to—
(i) employees and former employees of a State (or any political subdivision or instrumentality of a State),
(ii) the spouses of such employees, and
(iii) individuals bearing a relationship to such employees or spouses which is described in any of subparagraphs (A) through (G) of section 152(d)(2).
Source
- 2005–present26 U.S.C. § 7702BInternal Revenue Code · Treatment of qualified long-term care insurance · for purposes of this title