qualified child care facility
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 45F — for purposes of this section (4 versions over time)
The term “qualified child care facility” means a facility—
(i) the principal use of which is to provide child care assistance, and
(ii) which meets the requirements of all applicable laws and regulations of the State or local government in which it is located, including the licensing of the facility as a child care facility.