qualified long-term care services
Defined in 2 places of the United States Code.
The term “qualified long-term care services” has the meaning given such term by section 7702B(c).
Source
- 1996–present26 U.S.C. § 101Internal Revenue Code · Certain death benefits · for purposes of this section
The term “qualified long-term care services” means necessary diagnostic, preventive, therapeutic, curing, treating, mitigating, and rehabilitative services, and maintenance or personal care services, which—
(A) are required by a chronically ill individual, and
(B) are provided pursuant to a plan of care prescribed by a licensed health care practitioner.
Source
- 1996–present26 U.S.C. § 7702BInternal Revenue Code · Treatment of qualified long-term care insurance · for purposes of this section