qualified child care facility
Defined in 1 place of the United States Code.
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.
Source
- 2013–present26 U.S.C. § 45FInternal Revenue Code · Employer-provided child care credit · for purposes of this section
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.
Clause (i) shall not apply to a facility which is the principal residence (within the meaning of section 121) of the operator of the facility.
Source
- 2001–201426 U.S.C. § 45FInternal Revenue Code · Employer-provided child care credit · for purposes of this section