### Question
What does State long-term care plan mean?


### Answer
**State long-term care plan** has the following meaning in *26 U.S.C. § 7702B*:

> 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 paragraphs (1) through (8) of section 152(a)

#### Citation:
  - *26 U.S.C. § 7702B*
  - Heading: **Subtitle F-Procedure and Administration > CHAPTER 79-DEFINITIONS**

