qualified foster care placement agency

(3) Qualified foster care placement agency The term “qualified foster care placement agency” means any placement agency which is licensed or certified by— (A) a State or political subdivision thereof, or (B) an entity designated by a State or political subdivision thereof, for the foster care program of such State or political subdivision to make foster care payments to providers of foster care.

Source

26 USC § 131(b)(3)


Scoping language

For purposes of this section
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