Examples of Qualified child in a sentence
Qualified child care expenses are those incurred to care for a dependent who is under the age of 13 or is physically or mentally handicapped.
Qualified child and dependent care expenses include certain household service and expenses for care of the qualified person.
Qualified child nutrition professionals will provide students with access to a variety of affordable, nutritious, and appealing foods that meet the health and nutrition needs of students; will accommodate the religious, ethnic, and cultural diversity of the student body in meal planning; and will provide clean, safe, and pleasant settings and adequate time for students to eat.
Qualified child care resource and referral expenses are amounts paid or incurred under a contract to provide child care resource and referral services to the employees of the taxpayer.
Qualified child care services and qualified child care resource and referral expenditures must be provided (or be eligible for use) in a way that does not discriminate infavor of highly compensated employees of the taxpayer (within the meaning of section 414(q) of the Code.