State Tax Incentives for Long-Term Care Insurance

N

Utah

Deduction: Deduction of premiums for long-term care insurance by residents or nonresidents to the extent not deducted from federal taxation. Policies must provide at least a consecutive year of coverage, and cover medically necessary services other than in an acute-care unit of a hospital.

Chapter 60, ┬ž59- 70- 7 74(2)(K)

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