State Tax Incentives for Long-Term Care Insurance

North Dakota

Credit: Tax credit for premiums of long-term care policies insuring the taxpayer, his spouse, parents, step-parents or children, to the lesser of: (A) 25% of the premiums; or (B) $100 per insured.

N.D. Cent. Code Sec. 57-38-29.2; Reg. 26. 7-45-07; Rule 87-03-02. 7- 77

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