Not sure about the tax code section but it could be due to
the fact that long term care insurance premiums paid by the
employer are a tax-free benefit for the employee.

Rudy
www.LizcanoTaxServicesLLC.com

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What part of the tax code prevents qualified long term care
insurance premiums from being deducted pretax from payroll?

I have searched the code and cannot find any reference that
precludes taking long-term health care insurance premiums
pretax from a paycheck. However, I have read on several
websites that it is not allowed as a payroll deduction. It
is allowed as a Cafeteria plan type of reimbursment. And,
it can be deducted as a Schedule A medical deduction.

<< ================================================== ===== > << The foregoing is intended for educational purposes only > << and does NOT constitute legal OR professional advice. > << > << The Charter and the Guidelines for submitting > << messages to this newsgroup are at www.asktax.org. > << Copyright (2006) - All rights reserved. > << ================================================== ===== >