42 USC 300ll-9: Tax treatment of program
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42 USC 300ll-9: Tax treatment of program Text contains those laws in effect on January 7, 2011
From Title 42-THE PUBLIC HEALTH AND WELFARECHAPTER 6A-PUBLIC HEALTH SERVICESUBCHAPTER XXX-COMMUNITY LIVING ASSISTANCE SERVICES AND SUPPORTS
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§300ll–9. Tax treatment of program

The CLASS program shall be treated for purposes of title 26 in the same manner as a qualified long-term care insurance contract for qualified long-term care services.

(July 1, 1944, ch. 373, title XXXII, §3210, as added Pub. L. 111–148, title VIII, §8002(a)(1), Mar. 23, 2010, 124 Stat. 846 .)