Employers have no obligation under Idaho law to offer long-term care insurance to their employees. However, if long-term care insurance is among the benefits offered, certain state law requirements limit how the plan may be designed. "Long-term care insurance" is defined as any insurance policy or rider advertised, marketed, offered, or designed to provide coverage for at least 12 consecutive months for necessary or medically necessary diagnostic, preventive, therapeutic, rehabilitative, maintenance, or personal care services provided in a setting other than an acute care unit of a hospital (ID Code Sec. 41-4603).
Generally, no group long-term care insurance policy may exclude coverage for a loss or confinement that is the result of a preexisting condition unless such loss or confinement begins within 6 months following the effective date of coverage of an insured person. A "preexisting condition" may not be defined more restrictively than as a condition for which medical advice or treatment was recommended by, or received from, a healthcare provider within the 6 months preceding the effective date of coverage of an insured person (ID Code Sec. 41-4605).
Premiums paid for qualified long-term care insurance that benefits the taxpayer, a dependent of the taxpayer, or an employee of the taxpayer may be deducted from taxable income for purposes of Idaho taxes to the extent that they are not otherwise deducted or accounted for by the taxpayer for Idaho income tax purposes (ID Stat. Sec. 63-3022Q).