{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s45F/c/3/A","label":"qualified child care resource and referral expenditure","definition":"The term “qualified child care resource and referral expenditure” means any amount paid or incurred under a contract to provide child care resource and referral services to an employee of the taxpayer.","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}