Center for People in Need

LB159

Provide an income tax credit for long-term care insurance policy premiums.

Description:

Allow for a nonrefundable credit against income tax on premiums paid during the taxable year for one or more long-term care insurance policies issued on or after Jan. 1, 2010.  The credit may be claimed for a maximum of three years.  No taxpayer can use this credit if he/she has used the adjustment to federal adjusted gross income as a participant in the Nebraska long-term savings plan for the same year.  The bill was amended to phase in the credit over three years: Jan. 2010-11, $300 tax credit for a joint policy and $150 for an individual policy; Jan. 2011-12, $400 tax credit for joint policy and $200 for individual policy; Jan. 2012-15, the credit would be $500 for a joint policy and $250 for an individual policy.  Any unused tax credit would not be allowed to be carried forward.  The bill advanced to Final Reading on a vote of 34-0-15.  CARRYOVER TO 2010 LEGISLATIVE SESSION

                    

View The Bill: Click here to view the bill online
Hearing Date & Room: Fri., Jan. 30, 2009, 1:30pm
Legislative Status: Final Reading
Sponsor(s): Tim Gay (14) , Abbie Cornett (45)
Committee(s):
Amendments(s):
Document(s):
  • No additional documents
Action Alert(s):
  • No action alerts are associated with this legislation.
Comment(s): N/A
Categories: Insurance, Senior Citizens, Taxes & Tax Incentives