Abuse and Neglect: Physical, sexual and/or emotional maltreatment. Child abuse and neglect is defined as any recent act or failure to act resulting in imminent risk of serious harm, death, serious physical or emotional harm, sexual abuse or exploitation of a child (a person under the age of 18, unless the child protection law of the state in which the child resides specifies a younger age for cases not involving sexual abuse) by a parent or caretaker (including any employee of a residential facility or any staff person providing out-of-home care) who is responsible for the child's welfare. Abuse and neglect are defined in both federal and state legislation. The federal CAPTA legislation provides a foundation for states by identifying a minimum set of acts or behaviors that characterize maltreatment. This legislation also defines what acts are considered physical abuse, neglect and sexual abuse (maltreatment).