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

H.R. 1150 would create a federal tax credit to help individuals offset the costs of long-term health care. Under this bill, taxpayers could claim a credit of up to $1,000—or $2,000 for married couples filing jointly—to cover expenses related to long-term care insurance premiums and other qualified care services for themselves, a spouse, or a dependent. By providing a direct reduction in the amount of taxes owed, the bill aims to make long-term care more affordable for families managing the costs of aging or chronic illness.