qualified child care facility

(2) Qualified child care facility (A) In general 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. (B) Special rules with respect to a taxpayer A facility shall not be treated as a qualified child care facility with respect to a taxpayer unless— (i) enrollment in the facility is open to employees of the taxpayer during the taxable year, (ii) if the facility is the principal trade or business of the taxpayer, at least 30 percent of the enrollees of such facility are dependents of employees of the taxpayer, and (iii) the use of such facility (or the eligibility to use such facility) does not discriminate in favor of employees of the taxpayer who are highly compensated employees (within the meaning of section 414(q) ).


26 USC § 45F(c)(2)

Scoping language

For purposes of this section
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