spect to any applicable individual unless the taxpayer in-
cludes the name and taxpayer identification number of 
such individual, and the identification number of the phy-
sician certifying such individual, on the return of tax for 
the taxable year. 
‘‘(e) TAXABLE YEAR MUST BE FULL TAXABLE 
YEAR.—Except in the case of a taxable year closed by rea-
son of the death of the taxpayer, no credit shall be allow-
able under this section in the case of a taxable year cov-
ering a period of less than 12 months.’’. 
(b) CONFORMING AMENDMENTS.— 
(1) Section 6213(g)(2) of the Internal Revenue 
Code of 1986 is amended by striking ‘‘and’’ at the 
end of subparagraph (L)(ii), by striking the period 
at the end of subparagraph (M) and inserting ‘‘, 
and’’, and by inserting after subparagraph (M) the 
following new subparagraph: 
‘‘(N) an omission of a correct TIN or phy-
sician identification required under section 
25E(d) (relating to credit for taxpayers with 
long-term care needs) to be included on a re-
turn.’’. 
(2) The table of sections for subpart A of part 
IV of subchapter A of chapter 1 of such Code is 
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amended by inserting after the item relating to sec-
tion 25D the following new item: 
‘‘Sec. 25E. Credit for taxpayers with long-term care needs.’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2009. 
SEC. 3. TREATMENT OF PREMIUMS ON QUALIFIED LONG- 
TERM CARE INSURANCE CONTRACTS. 
(a) IN GENERAL.—Part VII of subchapter B of chap-
ter 1 of the Internal Revenue Code of 1986 (relating to 
additional itemized deductions) is amended by redesig-
nating section 224 as section 225 and by inserting after 
section 223 the following new section: 
‘‘SEC. 224. PREMIUMS ON QUALIFIED LONG-TERM CARE IN-
SURANCE CONTRACTS. 
‘‘(a) IN GENERAL.—In the case of an individual, 
there shall be allowed as a deduction an amount equal to 
the applicable percentage of the amount of eligible long- 
term care premiums (as defined in section 213(d)(10)) 
paid during the taxable year for coverage for the taxpayer 
and the taxpayer’s spouse and dependents under a quali-
fied long-term care insurance contract (as defined in sec-
tion 7702B(b)). 
‘‘(b) APPLICABLE PERCENTAGE.—For purposes of 
subsection (a)— 
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‘‘(1) IN GENERAL.—Except as otherwise pro-
vided in this subsection, the applicable percentage 
shall be determined in accordance with the following 
table based on the number of years of continuous 
coverage (as of the close of the taxable year) of the 
individual under any qualified long-term care insur-
ance contracts (as defined in section 7702B(b)): 
‘‘If the number of years of 
The applicable 
continuous coverage is— 
percentage is— 
Less than 1 ........................................................................................
At least 1 but less than 2 ..................................................................
At least 2 but less than 3 ..................................................................
At least 3 but less than 4 ..................................................................
At least 4 ...........................................................................................
100. 
‘‘(2) SPECIAL
RULES
FOR
INDIVIDUALS
WHO 
HAVE ATTAINED AGE 55.—In the case of an indi-
vidual who has attained age 55 as of the close of the 
taxable year, the following table shall be substituted 
for the table in paragraph (1): 
‘‘If the number of years of 
The applicable 
continuous coverage is— 
percentage is— 
Less than 1 ........................................................................................
At least 1 but less than 2 ..................................................................
At least 2 ...........................................................................................
100. 
‘‘(3) ONLY COVERAGE AFTER 2009 TAKEN INTO 
ACCOUNT.—Only coverage for periods after Decem-
ber 31, 2009, shall be taken into account under this 
subsection. 
‘‘(4) CONTINUOUS
COVERAGE.—An individual 
shall not fail to be treated as having continuous cov-
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erage if the aggregate breaks in coverage during any 
1-year period are less than 60 days. 
‘‘(c) COORDINATION WITH OTHER DEDUCTIONS.— 
Any amount paid by a taxpayer for any qualified long- 
term care insurance contract to which subsection (a) ap-
plies shall not be taken into account in computing the 
amount allowable to the taxpayer as a deduction under 
section 162(l) or 213(a).’’. 
(b) CONFORMING AMENDMENTS.— 
(1) Section 62(a) of the Internal Revenue Code 
of 1986 is amended by inserting after paragraph 
(21) the following new paragraph: 
‘‘(22) PREMIUMS
ON
QUALIFIED
LONG-TERM 
CARE
INSURANCE
CONTRACTS.—The deduction al-
lowed by section 224.’’. 
(2) The table of sections for part VII of sub-
chapter B of chapter 1 of such Code is amended by 
striking the last item and inserting the following 
new items: 
‘‘Sec. 224. Premiums on qualified long-term care insurance contracts. 
‘‘Sec. 225. Cross reference.’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2009. 
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