State long-term care plan

(2) State long-term care plan For purposes of paragraph (1), the term “State long-term care plan” means any plan— (A) which is established and maintained by a State or an instrumentality of a State, (B) which provides coverage only for qualified long-term care services, and (C) under which such coverage is provided only to— (i) employees and former employees of a State (or any political subdivision or instrumentality of a State), (ii) the spouses of such employees, and (iii) individuals bearing a relationship to such employees or spouses which is described in any of subparagraphs (A) through (G) of section 152(d)(2).

Source

26 USC § 7702B(f)(2)

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Scoping language

None identified, default scope is assumed to be the parent (chapter 79) of this section.

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