Qualified long-term care premiums

[MomentSeeker]

For tax year 2023, what is qualified long term care premiums? Is it when a taxpayer purchases long term health insurance for when they are older to have health care professionals care for there health care needs (bathing, cooking, etc)?

[ee-ea]

(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