§ 3-5.19 DEDUCTION FOR LONG-TERM HEALTH CARE INSURANCE PREMIUMS

Notwithstanding any other provision of law, for taxable years beginning on and after January 1, 2015, the amount of the deduction available under § 58.1-322 D10, Code of Virginia, shall be limited to 50 percent of the amount an individual pays annually in premiums for long-term health care insurance.