Difficulty of care payments
For purposes of this section—
(1) Difficulty of care payments
(1)Difficulty of care payments#
The term “difficulty of care payments” means payments to individuals which are not described in subsection (b)(1)(B)(i), and which—
(A) are compensation for providing the additional care of a qualified foster individual which is— (i) required by reason of a physical, mental, or emotional handicap of such individual with respect to which the State has determined that there is a need for additional compensation, and (ii) provided in the home of the foster care provider, and
(B) are designated by the payor as compensation described in subparagraph (A).
(1)(A)#
are compensation for providing the additional care of a qualified foster individual which is—
(i) required by reason of a physical, mental, or emotional handicap of such individual with respect to which the State has determined that there is a need for additional compensation, and
(ii) provided in the home of the foster care provider, and
(1)(A)(i)#
required by reason of a physical, mental, or emotional handicap of such individual with respect to which the State has determined that there is a need for additional compensation, and
(1)(A)(ii)
(2)Limitation based on number of individuals#
In the case of any foster home, 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—
(A) 10 qualified foster individuals who have not attained age 19, and
(B) 5 qualified foster individuals not described in subparagraph (A).
(2)(A)#
10 qualified foster individuals who have not attained age 19, and
(2)(B)#
5 qualified foster individuals not described in subparagraph (A).