Qualified foster care payments are not includible in the income of a foster parent.
Origin: IRC § 131(a)
Tax Type
Tax Expenditure
Item Number
Item Name
Description
Origin
FY2019
FY2020
FY2021
FY2022
FY2023
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)</a>
4.1
4.1
3.9
4.8
4.9
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