Final answer:
Child care facilities ceasing to be used for a qualified purpose within ten years of service may trigger tax benefit recapture as per IRS regulations.
Step-by-step explanation:
When a child care facility stops being used for a qualified purpose within ten years of it being placed in service, it may trigger a recapture of any tax benefits received. This recapture is part of the Internal Revenue Service (IRS) regulations to ensure that facilities which receive certain tax advantages continue to serve the intended purpose for a specified period. If the property is no longer used as a child care facility within the ten-year period, the owner might have to repay some or all of the tax credits, deductions, or other benefits that were claimed.