(1) In general The term “qualified long-term care services” means 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. Sour)ce 26 USC § 7702B(c)(1
https://apps.irs.gov/app/vita/content/00/00_25_005.jsp
