For taxable years commencing on or after January 1, 2004, premiums paid during the taxable year, by a taxpayer for long-term care insurance as that term is defined in section 41-4603, Idaho Code, which long-term care insurance is to be for the benefit of the taxpayer, a dependent of the taxpayer or an employee of the taxpayer, may be deducted from taxable income to the extent that the premium is not otherwise deducted or accounted for by the taxpayer for Idaho income tax purposes.
Idaho Code § 63-3022Q
Long-term care insurance
Known as the Idaho Income Tax Act
The act spans §§ 63–63 (179 sections).
I.C., § 63-3022P [63-3022Q], as added by 2001, ch. 384, § 1, p. 1347; am. and redesig. 2002, ch. 35, § 5, p. 66; am. 2004, ch. 358, § 1, p. 1066.
Current official text: Idaho Statutes (Idaho Legislature). Digitized from the UniCourt Code Improvement Commission public-domain capture. Reproduced from public-domain Idaho statutes; confirm against the official source for the current text. Not legal advice.