Long-Term Caregivers Assistance Act of 2000

Long-Term Caregivers Assistance Act of 2000 - Amends the Internal Revenue Code to allow an annual income-based, long-term care credit of $2,000 times the number of eligible persons for whom a taxpayer is a qualifying caregiver.

Prohibits a credit allowance for less than the full tax year, except in the case of a taxpayer's death.