### Question
How does CREDITS AGAINST TAX define qualified child care resource and referral expenditure?


### Answer
Under *26 U.S.C. § 45F*, **qualified child care resource and referral expenditure** is defined as:

> 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**

