| Day
care for dependents under the age of thirteen. Such
care must be provided by a licensed day care center
or an IRS- compliant day care provider. Licensed day
care centers must be able to provide care for six
or more children who do not have residency at the
center. |
Day
care for a spouse or dependent who, for mental or
physical reasons, are unable to take care of themselves.
Such care can be given inside or outside of the
residence by service providers who spend at least
eight hours a day at residence.
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After-school
program fees, except for overnight activities such
as extended field trips to remote destinations.
|