2005 Idaho Code - 63-3022Q — LONG-TERM CARE INSURANCE

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 30
                                  INCOME TAX
    63-3022Q.  LONG-TERM CARE INSURANCE. 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.