Kansas

Deduction

For tax years beginning on or after January 1, 2004. HB 2545 permits tax deduction from net income for premiums for qualified long-term care insurance for up to $500. The total deduction will increase by $100 for each tax year until December 31, 2009; a deduction not exceeding $1,000 of the premium costs for all taxable years commencing after December 31, 2009.