### Question
How is the term qualified child care facility defined?


### Answer
The term **qualified child care facility** is defined in *26 U.S.C. § 45F* as the following:

> 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**

