qualified foster individual
Defined in 1 place of the United States Code.
The term “qualified foster individual” means any individual who is living in a foster family home in which such individual was placed by—
(A) an agency of a State or political subdivision thereof, or
(B) a qualified foster care placement agency.
Source
- 2002–present26 U.S.C. § 131Internal Revenue Code · Certain foster care payments · for purposes of this section
The term “qualified foster individual” means any individual who is living in a foster family home in which such individual was placed by—
(A) an agency of a State or political subdivision thereof, or
(B) in the case of an individual who has not attained age 19, an organization which is licensed by a State (or political subdivision thereof) as a placement agency and which is described in section 501(c)(3) and exempt from tax under section 501(a).
Source
- 1994–200226 U.S.C. § 131Internal Revenue Code · Certain foster care payments · for purposes of this section