; (B) not yet enrolled in kindergarten; and (C) a member of a family with a family income that does not exceed 150 percent of the State median income for a family of the same size. (4) Eligible provider The term eligible provider includes a local educational agency, Head Start program funded under the Head Start Act ( 42 U.S.C. 9831 et seq.), licensed child care center, licensed family child care home, and community- or neighborhood-based family child care network, that— (A) participates in the State’s tiered and transparent system for measuring program quality described in section 658E(c)(2)(W)(i) of the Child Care and Development Block Grant Act of 1990 ( 42 U.S.C. 9858c(c)(2)(W)(i) ); and (B) meets the highest tier of such system. (5) Foster care (A) In general The term foster care means 24-hour substitute care for a child placed away from the child’s parents or guardians and for whom the State agency has placement and care responsibility. The term includes care through a placement in a foster family home, a foster home of a relative, a group home, an emergency shelter, a residential facility, a child care institution, or a pre-adoptive home. (B) Rule A child shall be considered to be in foster care in accordance with subparagraph (A) regardless of— (i) whether the foster care facility is licensed and payments are made by the State or local agency for the care of the child; (ii) whether adoption subsidy payments are being made prior to the finalization of an adoption