### Question
What does qualified child care facility mean?


### Answer
**Qualified child care facility** has the following meaning in *26 U.S.C. § 45F*:

> a facility—



(i) the principal use of which is to provide child care assistance, and



(ii) which meets the requirements of all applicable laws and regulations of the State or local government in which it is located, including the licensing of the facility as a child care facility

#### 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**

