Creating the Minnesota long-term care savings plan; providing for an income tax subtraction for contributions made by qualified individuals participating in the long-term care savings plan; specifying certain duties of the commissioner of the Minnesota management and budget department (MMB) and the state board of investment, providing certain participation agreement authority; authorizing the adoption of rules and regulations; creating the long-term care savings plan trust under certain conditions, providing savings plan trust purposes, requirements and objectives; authorizing withdrawals by qualified individuals for long-term care expenses or insurance premiums, imposing certain penalties
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