(as defined in section 152(a)(1)) who has not attained age 5. (2) High quality child care expenses (A) In general The term high quality child care expenses means employment-related expenses (as defined in section 21(b)(2)(A)) for services provided by a high quality child care center. (B) High quality child care center The term high quality child care center means any facility, including family child care homes, which— (i) receives a fee, payment, or grant for providing care for qualified children (other than just children who reside at the facility and regardless of whether such facility is operated for profit), (ii) meets the State licensing requirements for providing care to qualified children, and (iii) in the case of taxable years beginning more than 5 years after the date of the enactment of this section— (I) meets the high quality rating requirements under the quality rating and improvement system of the State within which the care of the qualifying child is provided, or (II) is certified by the Secretary of Health and Human Services under such standards as the Secretary of Health and Human Services, in consultation with the Secretary, shall by regulation prescribe. (C) Quality Rating and Improvement System The term quality rating and improvement system means a system through which a State uses a set of progressively higher program standards to evaluate the quality of an early childhood program and to support program improvement. Any such program shall include the following: (i) Tiered Program Standards with multiple rating categories that clearly and meaningfully differentiate program quality levels. (ii) Monitoring to evaluate program quality based on the program standards determined by the State. (iii) Support to help programs and the child care workforce meet progressively higher standards (including through training, technical assistance, and financial support, and facilitating participation in organizations that foster professional development). (iv) Program quality ratings that are publically