Current through P.L. 171-2024
Section 16-26-1-4 - Tax credit; required information A maternity home operator that seeks to claim a tax credit under IC 6-3.1-14 for operating a maternity home that is registered under this chapter shall file with the state department a form provided by the state department certifying the following information:
(1) The tax credit the maternity home operator desires to claim for the taxable year.(2) Information on each pregnant woman claimed, including the following:(C) Dates resided with maternity home operator.(D) Current status of pregnancy.(E) Date or expected date of delivery.Pre-1993 Recodification Citation: 16-2.5-2-4.
As added by P.L. 2-1993, SEC.9.