@qberna01 later in that same link you shared (paragraph (e) "(e) The Chief Financial Officer may issue rules regarding the records required to be maintained and provided by a taxpayer and a child development facility(!!!) to substantiate any credits claimed under this section." I bet that other agencies in DC (the CFO or whomever) have made rules like what
@djwagner00 quoted, and so have in practice clarified the original statute.
