{"data":{"id":"us-mo/mo.-rev.-stat.-135.096","jurisdiction":"us-mo","citation":"Mo. Rev. Stat. § 135.096","heading":"Long-term care insurance tax deduction, amount.","body":"1. In order to promote personal financial responsibility for long-term health care in this state, for all taxable years beginning after December 31, 2020, a resident individual may deduct from each individual's Missouri taxable income an amount equal to one hundred percent of all nonreimbursed amounts paid by such individuals for qualified long-term care insurance premiums to the extent such amounts are not included in the individual's itemized deductions. A married individual filing a Missouri income tax return separately from his or her spouse shall be allowed to make a deduction pursuant to this section in an amount equal to the proportion of such individual's payment of all qualified long-term care insurance premiums. The director of the department of revenue shall place a line on all Missouri individual income tax returns for the deduction created by this section.\n2. For purposes of this section, \"qualified long-term care insurance\" means any insurance policy which meets or exceeds the provisions of sections 376.1100 to 376.1118 and the rules and regulations promulgated pursuant to such sections for long-term care insurance, or any insurance policy considered an asset or resource for purposes of eligibility for long-term care benefits under MO HealthNet.\n3. Notwithstanding any other provision of law to the contrary, two or more insurers issuing a qualified long-term care insurance policy shall not act in concert with each other and with others with respect to any matters pertaining to the making of rates or rating systems.","path":["Title X - TAXATION AND REVENUE","Chapter 135 - Tax Relief"],"source_url":"https://revisor.mo.gov/main/OneSection.aspx?section=135.096","current_through":"2026 legislative session (floor)","vintage":"","retrieved_at":"2026-09-03T22:23:25Z","sha256":"a217758b162107a2b5d00e1f62c866641a532be507e237ee590a6ce77bc9910d","source_id":"us-mo","stale":false,"prev":"us-mo/mo.-rev.-stat.-135.090","next":"us-mo/mo.-rev.-stat.-135.100"},"notice":"GroundRules: Original legal text. Not legal advice."}