A tax-qualified long term care insurance policy might have the benefit of favorable tax treatment. Whether this is so will depend on individual circumstances.
Every individual has different circumstances and different needs.
In addition, every individual has a different perspective on how much tax savings is worthwhile and what long term care coverage is best for them. Thus, a tax break alone might not be sufficient reason to purchase a tax-qualified policy. You already might have a tax-qualified policy. Many long term care insurance policies were issued before the new law explicitly allowing tax-qualified policies. That is, policies issued before the new law went into effect are considered tax-qualified unless a major change is made in the policy by the policyholder and company.