qualified foster care payment

(1) In general 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.


26 USC § 131(b)(1)

Scoping language

For purposes of this section
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