Raises tax credits for long-term care insurance from twenty percent to fifty percent; applies to the corporation tax, franchise tax on business corporations, personal income tax, and franchise tax on insurance corporations.

Statutes affected:
A7654: 190 tax law, 190(1) tax law, 210-B tax law, 210-B(14) tax law, 606 tax law, 606(aa) tax law, 1511 tax law