Comprehensive Long-Term Care for the Elderly Act of 1991

Comprehensive Long-Term Care for the Elderly Act of 1991 - Amends part A (Hospital Insurance) of title XVIII (Medicare) of the Social Security Act to entitle individuals eligible for part A benefits who are unable to perform at least two specified daily living activities without assistance to comprehensive long-term care provided by nursing homes and home health care services providers under applicable State case management plans. Describes the home-based items and services covered under Medicare. Outlines administrative provisions governing payment for services (including coinsurance payments for nursing home care) and development of case management plans. Amends part B (Supplementary Medical Insurance) of the Medicare program to provide for coverage of in-home care furnished to a chronically dependent individual for up to 80 hours in any calendar year. Amends the Internal Revenue Code to permit taxpayers with qualified elderly dependents in their households an income tax credit of $1,000 per dependent, and $5,000 per severely impaired dependent. Phases down such credits for adjusted gross incomes over $150,000. Amends the Older Americans Act of 1965 to: (1) establish a sliding fee scale for recipients of services; (2) reauthorize at unspecified levels and extend through FY 1995 funding for various services; (3) require training for service providers providing services to older individuals; and (4) restrict solicitation of voluntary contributions. Amends the Domestic Volunteer Service Act of 1973 to reauthorize funding at unspecified levels for the Senior Companion Program through FY 1993.