qualified foster care payment

Defined in 1 dictionary — U.S. Code

United States Code

26 U.S.C. § 131 — for purposes of this section (2 versions over time)

The term “qualified foster care payment” means any payment made pursuant to a foster care program of a State or political subdivision thereof—

(A) which is paid by—

(i) a State or political subdivision thereof, or

(ii) a qualified foster care placement agency, and

(B) which is—

(i) paid to the foster care provider for caring for a qualified foster individual in the foster care provider's home, or

(ii) a difficulty of care payment.