Comprehensive Long-Term Care Support Act of 2004

Comprehensive Long-Term Care Support Act of 2004 - Amends the Internal Revenue Code to allow a deduction from gross income (available for taxpayers who do not itemize deductions) for the cost of long-term care premiums for the taxpayer and certain family members, including the taxpayer's spouse, ancestors, or lineal descendants. Phases in the deduction by allowing the deduction of 50 percent of the cost of premiums in 2005, 75 percent in 2006, and 100 percent in 2007 or thereafter. Allows long-term care insurance as a benefit under tax-qualified cafeteria plans and flexible spending arrangements.

Allows a tax credit for caregivers of individuals with long-term health care needs. Phases in a $3,000 credit amount for 2009 or thereafter, beginning with $1,000 in 2005, $1,500 in 2006, $2,000 in 2007, and $2,500 in 2008. Reduces the amount of the credit for taxpayers with adjusted gross incomes over $75,000 ($150,000 for joint returns), adjusted for inflation after 2005.

Increases funding for the the National Family Caregiver Support Program and the Native American Caregiver Support Program.