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 available and a process for validating the system. (D) High quality rating requirement (i) In general A facility shall be treated as meeting the high quality rating requirements of a State’s quality rating and improvement system if the facility is rated in the top tier by a State with a 3-tier rating system or in the top 2 tiers by a State with a 4- or 5-tier rating system. A facility shall not be treated as meeting the requirements of the preceding sentence unless the State’s rating system includes compensation standards updated at least every 3 years under the study required under clause (ii). (ii) Study on the cost of high quality child care A State shall not be treated as having a rating system for purposes of clause (i) unless the State conducts a study on the cost of high quality child care at least once every 3 years to analyze costs associated with delivering high quality child care including— (I) an assessment of the compensation levels sufficient to recruit and retain a qualified and diverse child care workforce and allow entry-level child care staff to maintain a secure standard of living and meet their families’ essential needs, and (II) information gathered through a public hearing to solicit input from relevant stakeholders including the child care workforce. (3) Poverty line (A) In general The term poverty line has the meaning given such term in section 673(2) of the Community Services Block Grant Act ( 42 U.S.C. 9902(2) ), including any revision required by such section. The poverty line determined with respect to taxpayer shall be the poverty line for a family of the size involved. (B) Family size The family size involved with respect to any taxpayer shall be equal to the number of individuals for whom the taxpayer is allowed a deduction under