Maine

Deduction

A deduction is allowed for an amount equal to the total premium spent for insurance policies for long-term car that have been certified by the Superintendent of Insurance as complying with Title 24-A, Chapter 68. [Title 36, Part 8, Chapter 805, Sec. 5122 (1989) 

Credit

For employers, a credit is allowed against the tax imposed for each taxable year equal to the lowest of the following: (A) $5,000; (B) 20% of the costs incurred by the taxpayer in providing long-term care policy coverage as part of the benefit package; or (C) $100 for each employee covered by employer provided long-term care policy. [Title 36, Part 4, Sec. 2525 Chapter 357 (1996)]