year, any individual who— (A) is the spouse of the eligible caregiver, or any other person who bears a relationship to the eligible caregiver described in any of subparagraphs (A) through (H) of section 152(d)(2), and (B) has been certified, before the due date for filing the return of tax for the taxable year, by a licensed health care practitioner (as defined in section 7702B(c)(4)) as being an individual with long-term care needs described in paragraph (3) for a period— (i) which is at least 180 consecutive days, and (ii) a portion of which occurs within the taxable year. (2) Period for making certification Notwithstanding paragraph (1)(B), a certification shall not be treated as valid unless it is made within the 39 1/2 -month period ending on such due date (or such other period as the Secretary prescribes). (3) Individuals with long-term care needs An individual is described in this paragraph if the individual meets any of the following requirements: (A) The individual is at least 6 years of age and— (i) is unable to perform (without substantial assistance from another individual) at least 2 activities of daily living (as defined in section 7702B(c)(2)(B)) due to a loss of functional capacity, or (ii) requires substantial supervision to protect such individual from threats to health and safety due to severe cognitive impairment and is unable to perform, without reminding or cuing assistance, at least 1 activity of daily living (as so defined) or to the extent provided in regulations prescribed by the Secretary (in consultation with the Secretary of Health and Human Services), is unable to engage in age appropriate activities. (B) The individual is at least 2 but not 6 years of age and is unable due to a loss of functional capacity to perform (without substantial assistance from another individual) at least 2 of the following activities: eating, transferring, or mobility. (C) The individual is under 2 years of age and requires specific durable medical equipment by reason of a severe health condition or