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