☰ Revisor of Missouri


Chapter 135

< > Effective - 28 Aug 2021, 3 histories    bottom

  135.096.  Long-term care insurance tax deduction, amount. — 1.  In order to promote personal financial responsibility for long-term health care in this state, for all taxable years beginning after December 31, 2020, a resident individual may deduct from each individual's Missouri taxable income an amount equal to one hundred percent of all nonreimbursed amounts paid by such individuals for qualified long-term care insurance premiums to the extent such amounts are not included in the individual's itemized deductions.  A married individual filing a Missouri income tax return separately from his or her spouse shall be allowed to make a deduction pursuant to this section in an amount equal to the proportion of such individual's payment of all qualified long-term care insurance premiums.  The director of the department of revenue shall place a line on all Missouri individual income tax returns for the deduction created by this section.

  2.  For purposes of this section, "qualified long-term care insurance" means any insurance policy which meets or exceeds the provisions of sections 376.1100 to 376.1118 and the rules and regulations promulgated pursuant to such sections for long-term care insurance, or any insurance policy considered an asset or resource for purposes of eligibility for long-term care benefits under MO HealthNet.

  3.  Notwithstanding any other provision of law to the contrary, two or more insurers issuing a qualified long-term care insurance policy shall not act in concert with each other and with others with respect to any matters pertaining to the making of rates or rating systems.


(L. 1999 S.B. 8 & 173 § 8, A.L. 2007 S.B. 577, A.L. 2021 H.B. 604)

---- end of effective  28 Aug 2021 ----

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135.096 8/28/2021
135.096 8/28/2007 8/28/2021
135.096 1/1/2000 8/28/2007

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