### Question
How does the law define child care facility?


### Answer
Under *26 U.S.C. § 419*, **child care facility** is defined as:

> any tangible property which qualifies under regulations prescribed by the Secretary as a child care center primarily for children of employees of the employer

#### Citation:
  - *26 U.S.C. § 419*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter D-Deferred Compensation, Etc. > PART I-PENSION, PROFIT-SHARING, STOCK BONUS PLANS, ETC. > Subpart D-Treatment of Welfare Benefit Funds**

