Health Insurance Costs And Long-Term Care Insurance (Rule 193)

Sections 63-3022P and 63-3022Q, Idaho Code 01. Costs Deducted or Accounted For. Deductions are not allowed for health insurance costs and premiums paid for long-term care insurance that are otherwise deducted or accounted for. Health insurance costs and premiums paid for long-term care insurance that are otherwise deducted or accounted for include amounts: (4-6-23) a. Paid out of an Idaho medical savings account; (4-6-23) b. Paid through a cafeteria plan or other salary-reduction arrangement when these costs are paid out of pretax income; or (4-6-23) c. Deducted as business expenses. (4-6-23) 194. (RESERVED)