State Tax Incentives for Long-Term Care Insurance
New Mexico
Credit: For ages 65+ $2,800 for taxpayer, spouse or dependents and unreimbursed medical expenses equal $28,000 or more. Long-term care insurance premiums allowed as part of $3,000 medical care exemption, if all expenses exceed $28,000.
N.M Stat. Ann. Sec. 7-2-35
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