To amend the Internal Revenue Code of 1986 to provide a credit to individuals for certain long-term care expenses.

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to allow individual taxpayers a tax credit for certain long-term health care insurance premiums and expenses paid for the taxpayer, the taxpayer's spouse or dependents. Limits the amount of such credit to $1,000 per year ($2,000 for joint returns).…