Title 27 — Title 27
0 chapters · 1,534 sections in this title.
Ala. Code § 27-47-1 Qualified Long-Term Care Services
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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 care services which are required by a chronically ill individual in a quali…
Ala. Code § 27-47-2 Deduction for Premiums Paid for Long-Term Care Insurance Contract;
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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 coverage only for qualified long-term care services and benefits incidental to …
Ala. Code § 27-47-3 Premium Tax for Long-Term Care Coverage to Be Deposited into
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Education Trust Fund. Any amounts of premium tax for long-term care coverage shall be deposited into the Education Trust Fund. History: (Acts 1995, No. 95-738, p. 772, §3.)