Voluntary Plan Disability Insurance is a plan that California allows your employer to choose in place of the mandatory State Disability Insurance (SDI) coverage. See this link: http://www.edd.ca.gov/Disability/Employer_Voluntary_Plans.htm
It isn't taxable to you, and it's not deductible, but if you had an excess withheld of VPDI and SDI, this could result in a refund.
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