; or (G) a tribal assisted living facility. (4) Tribal organization The term tribal organization has the meaning given the term in section 4 of the Indian Self-Determination and Education Assistance Act. . 235. Credit for certain health care professionals (a) In general Subpart C of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after section 36 the following new section: 36A. Credit for certain health care professionals (a) Allowance of credit In the case of an individual who is a health care professional described in subsection (b) with respect to the taxable year, there shall be allowed a credit of $5,000 against the tax imposed by this subtitle for such taxable year. (b) Health care professionals described A health care professional described in this subsection, with respect to any taxable year, is any individual who, at any time during such taxable year, is— (1) a practitioner, as defined in section 1842(b)(18)(C) of the Social Security Act ( 42 U.S.C. 1395u(b)(18)(C) ), providing services for compensation as such practitioner in a long-term care setting, (2) a certified nursing assistant providing services for compensation as such assistant in a long-term care setting, (3) a licensed practical nurse, or registered professional nurse, providing services for compensation as such a nurse in a long-term care setting, (4) a home health aide providing services for compensation as such aide in a long-term care setting, (5) a personal or home care aide providing services for compensation as such aide in a long-term care setting, or (6) a direct care professional, who is not otherwise described in any of paragraphs (1) through (5), providing services for compensation as such professional in a long-term care setting. (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