IDAPA 35.01.01.193 — HEALTH INSURANCE COSTS AND LONG-TERM CARE INSURANCE (RULE 193)

Sections 63-3022P and 63-3022Q, Idaho Code
01.
Costs Deducted or Accounted For. Deductions are not allowed for health insurance costs and
premiums paid for long-term care insurance that are otherwise deducted or accounted for. Health insurance costs and
premiums paid for long-term care insurance that are otherwise deducted or accounted for include amounts: (4-6-23)
a.
Paid out of an Idaho medical savings account;
(4-6-23)
b.
Paid through a cafeteria plan or other salary-reduction arrangement when these costs are paid out of
pretax income; or
(4-6-23)
c.
Deducted as business expenses.
(4-6-23)