### Question
How is the term qualified long-term care services defined?


### Answer
The term **qualified long-term care services** is defined in *26 U.S.C. § 7702B* as the following:

> 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

#### Citation:
  - *26 U.S.C. § 7702B*
  - Heading: **Subtitle F-Procedure and Administration > CHAPTER 79-DEFINITIONS**

