Excerpt: On July 25, the House of Representatives passed tax legislation (H.R. 4946) that includes two provisions related to long-term care. The first provision would provide a deduction for the purchase of long-term care insurance. The second provision would permit taxpayers who care for family members with long-term care needs in their homes to claim an additional personal exemption on their tax return. Both ... are likely to be ineffective in helping lower and middle-income people ...