Certain foster care payments
United States Code
Citation analytics
How this statute sits in the citation network, derived from CiteLaw's graph of published opinions.
★Highly CitedTop 6% most-cited · cited by 33 decisions
33
Citing decisions
6+
Courts citing
Citations by decade
7
3
11
3
1
1
1
4
2
1930s1940s1950s1960s1980s1990s2000s2010s2020s
Courts citing this statute
Most recently cited by10
- 2026In the Matter of the Marriage of: Veronica J. Butler & Gregory W. Butler Wash. Ct. App.
- 2020Reilly v. Marin Housing Authority Cal.
- 2016In re Hite Bankr. W.D. Va.
- 2016In re Doherty N.H.
- 2014Ray v. United States S.D. Ohio
- 2014Albemarle Corp. & Subsidiaries v. United States Fed. Cl.
- 2003In re Booker Bankr. N.D. Ohio
- 1996DeWater v. State Wash.
- 1988Rios v. South Dakota Department of Social Services S.D.
- 1962Associated Telephone & Telegraph Co. v. United States 2d Cir.
Counts reflect decisions in the CiteLaw corpus and may lag very recent opinions.
Text
Gross income shall not include amounts received by a foster care provider during the taxable year as qualified foster care payments. a State or political subdivision thereof, or a qualified foster care placement agency, and paid to the foster care provider for caring for a qualified foster individual in the foster care provider’s home, or a difficulty of care payment. an agency of a State or political subdivision thereof, or a qualified foster care placement agency. a State or political subdivision thereof, or an entity designated by a State or political subdivision thereof, In the case of any foster home in which there is a qualified foster care individual who has attained age 19, foster care payments (other than difficulty of care payments) for any period to which such payments relate shall not be excludable from gross income under subsection (a) to the extent such payments are made for more than 5 such qualified foster individuals. required by reason of a physical, mental, or emotional handicap of such individual with respect to which the State has determined that there is a need for additional compensation, and provided in the home of the foster care provider, and are designated by the payor as compensation described in subparagraph (A). 10 qualified foster individuals who have not attained age 19, and 5 qualified foster individuals not described in subparagraph (A). For purposes of this section— The term “qualified foster care payment” means any payment made pursuant to a foster care program of a State or political subdivision thereof— which is paid by— which is— The term “qualified foster individual” means any individual who is living in a foster family home in which such individual was placed by— The term “qualified foster care placement agency” means any placement agency which is licensed or certified by— For purposes of this section— The term “difficulty of care payments” means payments to individuals which are not described in subsection (b)(1)(B)(i), and which— are compensation for providing the additional care of a qualified foster individual which is— In the case of any foster home, difficulty of care payments for any period to which such payments relate shall not be excludable from gross income under subsection (a) to the extent such payments are made for more than— (Source: (Added Pub. L. 97–473, title I, § 102(a), Jan. 14, 1983, 96 Stat. 2606; amended Pub. L. 99–514, title XVII, § 1707(a), Oct. 22, 1986, 100 Stat. 2781; Pub. L. 107–147, title IV, § 404(a)–(c), Mar. 9, 2002, 116 Stat. 41.))