Qualified foster care payment defined
For purposes of this section—
(1) In general
(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.
(1)(A)#
which is paid by—
(i) a State or political subdivision thereof, or
(ii) a qualified foster care placement agency, and
(1)(A)(i)#
a State or political subdivision thereof, or
(1)(A)(ii)#
a qualified foster care placement agency, and
(2)Qualified foster individual#
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.
(2)(A)#
an agency of a State or political subdivision thereof, or
(2)(B)#
a qualified foster care placement agency.
(3)Qualified foster care placement agency#
The term “qualified foster care placement agency” means any placement agency which is licensed or certified by—
(A) a State or political subdivision thereof, or
(B) an entity designated by a State or political subdivision thereof,
for the foster care program of such State or political subdivision to make foster care payments to providers of foster care.
(3)(A)#
a State or political subdivision thereof, or
(3)(B)#
an entity designated by a State or political subdivision thereof,
(4)Limitation based on number of individuals over the age of 18#
In the case of any foster home in which there is a qualified foster care individual who has attained age 19, foster care payments (other than difficulty of care payments) for any period to which such payments relate shall not be excludable from gross income under subsection (a) to the extent such payments are made for more than 5 such qualified foster individuals.