Montana

Deduction

A deduction is allowed for all premium payments made directly by the taxpayer for long-term care insurance policies or certificates that provide coverage primarily for any qualified long-term care services as defined in 26 U.S.C 7702b(c) beginning after 12/31/94 or of the taxpayer's parents, grandparents or both for taxpayers beginning after 12/31/96. [Chapter 111, (1997)