Missouri § 135.096 - Long-term care insurance tax deduction, amount.
Full text of Missouri Revised Statutes of Missouri § 135.096 — Long-term care insurance tax deduction, amount., with citation guidance and answers to common questions.
§ 135.096. Long-term care insurance tax deduction, amount.
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.
2. 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.
3. 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.
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(L. 1999 S.B. 8 & 173 § 8, A.L. 2007 S.B. 577, A.L. 2021 H.B. 604)
---- end of effective 28 Aug 2021 ----
Source: official Missouri text · Last verified 2026-08-27
Frequently Asked Questions About Missouri § 135.096
What does Revised Statutes of Missouri § 135.096 cover?
Section 135.096 ("Long-term care insurance tax deduction, amount.") is part of the Revised Statutes of Missouri, the codified statutory law of Missouri. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Missouri § 135.096?
A common citation format is "Revised Statutes of Missouri § 135.096" (Missouri). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Missouri law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Missouri official source linked on this page or consult a licensed Missouri attorney.
How does Missouri § 135.096 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Missouri can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Missouri.