### Question
How is the term qualified business capitalization expenses defined?


### Answer
The term **qualified business capitalization expenses** is defined in *42 U.S.C. § 604* as the following:

> qualified expenditures for the capitalization of a qualified business pursuant to a qualified plan

#### Citation:
  - *42 U.S.C. § 604*
  - Heading: **CHAPTER 7-SOCIAL SECURITY > SUBCHAPTER IV-GRANTS TO STATES FOR AID AND SERVICES TO NEEDY FAMILIES WITH CHILDREN AND FOR CHILD-WELFARE SERVICES > Part A-Block Grants to States for Temporary Assistance for Needy Families**

