Qualified foster care payments are not includible in the income of a foster parent.
Origin: IRC § 131
Tax Type
Tax Expenditure
Item Number
Item Name
Description
Origin
FY2016
FY2017
FY2018
FY2019
FY2020
Personal Income Tax
Exclusions from Gross Income
1.012
Exemption of Certain Foster Care Payments
Qualified foster care payments are not includible in the income of a foster parent.
<a href="http://www.law.cornell.edu/uscode/html/uscode26/usc_sec_26_00000131----000-.html" target="_blank">IRC § 131</a>
3.4
3.4
3.3
4.1
4.1
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