S.Amdt.349 - To revise the resolution to accommodate in reconciliations legislation a partially refundable tax credit of up to $5,000 for eligible expenses for individuals with long term or chronic care needs or their family caregivers who pay these expenses; in which "eligible expenses" shall include prescription drugs, medical bills, durable medical equipment, home health care custodial care, respite care, adult day care, transportation to chronic care or medical facilities, specialized therapy (including occupational therapy, physical therapy, or rehabilitational therapy), other specialized services for children (including day care for children with special needs) and other long term care related expenses as defined by the Secretary of Health and Human Services; and in which "individuals with long term or chronic care needs" of daily living, individuals with severe cognitive impairment, individuals with complex medical conditions, and other individuals with similar levels of disability or need f