(c) Definitions For purposes of this section, the terms direct care professional , long-term care setting , and personal or home care aide have the meanings given such terms in section 3 of the Long-Term Care Workforce Support Act. . (b) Conforming amendments (1) Section 6211(b)(4)(A) of the Internal Revenue Code of 1986 is amended by inserting , 36A after 36 . (2) The table of section for subpart C of part IV of subchapter A of chapter 1 such Code is amended by amending by inserting after the item relating to section 36 the following new item: Sec. 36A. Credit for certain health care professionals. . (c) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2023. 236. Direct Care Professional Workforce Equity Technical Assistance Center (a) In general The Secretary of Health and Human Services (referred to in this section as the Secretary ), in consultation with the Secretary of Labor, the Administrator of the Centers for Medicare & Medicaid Services, and the heads of other entities as necessary, shall establish a national technical assistance center to— (1) address inequities and disparities facing the direct care professional workforce