Section 35.01.01.193 - HEALTH INSURANCE COSTS AND LONG-TERM CARE INSURANCESections 63-3022P and 63-3022Q, Idaho Code
01.Costs Deducted or Accounted For. Deductions are not allowed for health insurance costs and premiums paid for long-term care insurance that are otherwise deducted or accounted for. Health insurance costs and premiums paid for long-term care insurance that are otherwise deducted or accounted for include amounts: a. Paid out of an Idaho medical savings account;b. Paid through a cafeteria plan or other salary-reduction arrangement when these costs are paid out of pretax income; orc. Deducted as business expenses.Idaho Admin. Code r. 35.01.01.193