### Question
How is the "qualified child care resource and referral expenditure" defined?


### Answer
The term **qualified child care resource and referral expenditure** is defined in *26 U.S.C. § 45F* as follows -

> any amount paid or incurred under a contract to provide child care resource and referral services to an employee of the taxpayer

#### Citation:
  - *26 U.S.C. § 45F*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter A-Determination of Tax Liability > PART IV-CREDITS AGAINST TAX > Subpart D-Business Related Credits**

