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State Tax Incentives for North Dakota

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State Deduction or Credit Description

North Dakota

Credit

A credit  is allowed to be applied against an individual's tax liability in the amount of 25% of any premiums paid by the taxpayer for long-term care insurance coverage for taxpayer or the taxpayer's spouse, parent, step-parent, or child. The credit may not exceed $100 in any taxable year.  [Title 57, Chapter 57-38 (1997) 

 

 

 

 

 

 

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Senior Care Concepts, 2008