dependent care center

(D)For purposes of this paragraph, the term “dependent care center” means any facility which— (i)provides care for more than six individuals (other than individuals who reside at the facility), and (ii)receives a fee, payment, or grant for providing services for any of the individuals (regardless of whether such facility is operated for profit). (c)The amount of the employment-related expenses incurred during any taxable year which may be taken into account under subsection (a) shall not exceed—

Source

26 USC § 21(b)(2)(D)


Scoping language

For purposes of this paragraph
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