ʻO ka hōʻai'ēʻauhau mālama hānai he pākēkēkē, e pili ana i kāu kālā loaʻa,ʻo ka nui o nā lilo mālama keiki e pili ana i ka hana.
ʻO ka pākēneka he hiki ke emi ma lalo o ka 20 pakeneka aʻoi aku ka lōʻihi he 35 pakeneka, ma muli o nā papahana lawelawe Pūnaewele. ʻO ka nui o nā lilo mālama keiki e hiki ke hoʻohanaʻia i ka hōʻai'ē e waihoʻia i $ 3,000 no hoʻokahi keiki a $ 6,000 no nā keikiʻoi aʻe o hoʻokahi.
ʻO nā lawelawe mālama maikaʻi i loaʻa iāʻoe mai kāu mea hana, i hoʻokaʻawaleʻia mai kāu uku, e ho'ēmi i ke kumukūlā o ka hōʻai'ēʻauhau mālama keiki. Ināʻoe i male, ponoʻoe e hana no ka uku.
No ke koiʻana i ka hōʻai'ēʻauhau mālama keiki, ponoʻoe e hālāwai i nā hōʻoia he nui:
- Pono paha ka mālamaʻana no kahi keiki i lalo o ke 13 makahiki a iʻole he hoa wahine / kūpaʻa i hikiʻole iā ia ke mālama i kona kino a me ke kino.
- Ponoʻoe a me kāu wahine i loaʻa kālā loaʻa ma ka makahiki.
- ʻO ka mālama mālama keiki āu i uku ai,ʻaʻole hiki ke lilo i kekahi o kāu mau hilinaʻi. Ponoʻoe e mālama i ka helu mālama ola a kēlā kanaka a iʻole ka helu helu hōʻike o ka mea nāna e mālama.
- Pono ka mālama keiki e pili ana i ka hana,ʻo ia hoʻi he mea pono iāʻoe a me kāu wahine e hana aʻimi i ka hana i ukuʻia.
Inā hoʻokaʻawale a hoʻokaʻawale paha iāʻoe, hiki i hoʻokahi makua ke koi i kahi keiki e pili ana i nā kumu auhau. No nā'ōlelo piha e pili ana i kahi e koi ai i ka hōʻai'ēʻauhau mālama keiki, e nānā i ka Public Publishing Service Publication 502.
Kumu: Irs.gov