Certain foster care payments

Gross income shall not include amounts received by a foster care provider during the taxable year as qualified foster care payments. 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— 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. 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—