Long-Term Care and Retirement Security Act of 2012 - Amends the Internal Revenue Code to: (1) allow a tax deduction from gross income for long-term care insurance premiums, (2) include long-term care insurance in employee benefit cafeteria plans and flexible spending arrangements, (3) allow a tax credit for certain long-term care costs, and (4) set forth certain consumer protections for long-term care insurance contracts.
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