### Question
What does qualified foster care payment mean?


### Answer
**Qualified foster care payment** has the following meaning in *26 U.S.C. § 131*:

> 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

#### Citation:
  - *26 U.S.C. § 131*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART III-ITEMS SPECIFICALLY EXCLUDED FROM GROSS INCOME**

