Long-term care insurance

Official textlegislature.idaho.govlast amended 2004

63-3022Q. 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.

Amendment history

(63-3022Q) 63-3022P, added 2001, ch. 384, sec. 1, p. 1347; am. and redesig. 2002, ch. 35, sec. 5, p. 70; am. 2004, ch. 358, sec. 1, p. 1066.

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In this chapter (40 sections)

63-3020 · Farmer
63-3021 · Net operating loss
63-3021A · Calculation of net operating loss when taxable income is…
63-3022 · Adjustments to taxable income
63-3022A · Deduction of certain retirement benefits
63-3022B · Deduction for Energy efficiency upgrades
63-3022C · Deduction for alternative energy device at residence
63-3022D · Deduction of expenses for household and dependent care…
63-3022E · Household deduction for dependents sixty-five years of age…
63-3022F · Computation of tax where taxpayer restores substantial…
63-3022G · Moneys paid to Japanese-Americans for reparations for World…
63-3022H · Deduction of capital gains
63-3022I · Adoption expenses
63-3022J · Deduction of value for technological equipment
63-3022K · Medical savings account
63-3022L · Individuals who are owners of an interest in a pass-through…
63-3022M · Expenses and interest relating to tax exempt income
63-3022N · Marriage penalty adjustment
63-3022O · Adjustment — Property acquired after September 10, 2001 —…
63-3022P · Health insurance costs
63-3022Q · Long-term care insurance
63-3022R · certain loss recoveries
63-3022S · Income earned on an Indian Reservation
63-3022U · deduction for certain charitable contributions
63-3022V · deduction for first-time home buyers
63-3023 · Transacting business
63-3024 · Individuals’ tax and tax on estates and trusts
63-3024A · Food tax credits and refunds
63-3024B · Idaho tax rebate fund
63-3025 · Tax on corporate income
63-3025A · Franchise tax
63-3025B · Organizations exempt from the tax imposed by this chapter
63-3025C · Corporations exempt from minimum tax
63-3025D · Payment for dependents sixty-five years of age or older or…
63-3026 · Computing Idaho taxable income of resident individuals,…
63-3026A · Computing Idaho taxable income of part-year or nonresident…
63-3026B · affected business entities — state and local taxation…
63-3027 · Computing Idaho taxable income of multistate or unitary…
63-3027A · Computing Idaho taxable income of corporations not subject…
63-3027B · Water’s-edge election

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