### Question
How does Miscellaneous Excise Taxes define qualified long-term care insurance contract?


### Answer
Under *26 U.S.C. § 4980C*, **qualified long-term care insurance contract** is defined as:

> given such term by section 7702B.

#### Citation:
  - *26 U.S.C. § 4980C*
  - Heading: **Subtitle D-Miscellaneous Excise Taxes > CHAPTER 43-QUALIFIED PENSION, ETC., PLANS**

