qualified child care resource and referral expenditure

(3) Qualified child care resource and referral expenditure (A) In general The term “qualified child care resource and referral expenditure” means any amount paid or incurred under a contract to provide child care resource and referral services to an employee of the taxpayer. (B) Nondiscrimination The services shall not be treated as qualified unless the provision of such services (or the eligibility to use such services) does not discriminate in favor of employees of the taxpayer who are highly compensated employees (within the meaning of section 414(q) ).

Source

26 USC § 45F(c)(3)


Scoping language

For purposes of this section
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