Code of Alabama - Title 27: Insurance - Chapter 47 - Long-term Care Insurance Contracts

• Section 27-47-1 Qualified long-term care services
  For purposes of this chapter, "qualified long-term care services" includes care for necessary diagnostic, preventive, therapeutic, and rehabilitative services and maintenance, assisted living, or personal...
• Section 27-47-2 Deduction for premiums paid for long-term care insurance contract; treatment of contract; coverage
  (a) The premiums paid for a long-term care insurance contract are deductible pursuant to Section 40-18-15, if the contract meets the following requirements: (1) Offers...
• Section 27-47-3 Premium tax for long-term care coverage to be deposited into Education Trust Fund
  Any amounts of premium tax for long-term care coverage shall be deposited into the Education Trust Fund.

Last modified: May 3, 2021