New Jersey allows a deduction of medical expenses, including long-term care insurance premiums, to the extent that they exceed 2% of adjusted gross income. N.J. Stat. Sec. 54A:3-3

New York, on the other hand, provides a tax credit of 10% of the premiums for long-term care policies approved by the Superintendent of Insurance pursuant to Section 1017 of the insurance law, for tax years beginning on or after January 1, 2002. Chapter 407 (2000)

Click on the link below to download a PDF showing the tax incentives provided by other states for long-term care insurance: statetax-incentives