My mother is in a long-term care facility. Does she qualify for a tax break or credit?

She does not have long-term care insurance, but she pays an awful lot to live there. It was recommended by a doctor for her to live in a facility. Is there any way for her to receive a tax break or credit for the amount, or partial amount, that she pays ?

My mother is in a long-term care facility. Does she qualify for a tax break or credit?
If she spends more than 60 days there she will get a tax credit. But in order for you to file for tax year 2007 she would have had to be in the facility by Nov 1.