WVC 11 - 21 - 12 C
§11-21-12c. Deduction for long-term care insurance.
For taxable years beginning on and after the first day of
January, two thousand, in addition to amounts authorized to be
subtracted from federal adjusted gross income pursuant to
subsection (c), section twelve of this article, any payment during
the taxable year for premiums for a long-term care insurance policy
as defined in section four, article fifteen-a, chapter thirty-three
of this code that offers coverage to either the taxpayer, the
taxpayer's spouse, parent or a dependent as defined in section 152
of the Internal Revenue Code of 1986, as amended, is an authorized
modification reducing federal adjusted gross income, but only to
the extent the amount is not allowable as a deduction when arriving
at the taxpayer's federal adjusted gross income for the taxable
year in which the payment is made.