"2. "Long-term care expenses" means all of the following:
a. Any amount that is paid for care that is provided to an individual in an 5
individual's home or in institutional or community-based settings and that is 6
convalescent or custodial care or care for a chronic condition or terminal illness.
b. Any amount that is paid by an individual for a long-term care insurance 8
policy, as defined in s. 71.05 (6) (b) 26. a.".
92. Page 3, line 24
: after "account." insert "If an individual uses amounts from 10
an account for long-term care expenses to pay for a long-term care insurance policy, 11
the individual may not claim the subtraction under s. 71.05 (6) (b) 26.".