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NOTA BENE: The Health Insurance Portability and Accountability Act of 1996 (HR 3103), signed into law 8/21/96, now gives those of us with PD the ability to deduct unreimbursed long-term care expenses on our federal returns. Please see my web site for the specifics re: deductibility, as well as the other long-term provisions of this legislation. Martin K Bayne http://www.mr-longtermcare.com