State Tax Incentives for Long-Term Care Insurance


West Virginia

Deduction: Deduction of premiums for long-term care policies, as defined in W Va. Code 33- 7 5A-4 and covering at least a consecutive year, insuring the taxpayer or his spouse, parent or dependent, to the extent they are not deductible from federal taxation.

W Va. Code ┬ž77-27-72C

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