Chapter 39.5 - EMPLOYER CHILD CARE EXPENDITURE CREDITS
- Section 6-3.1-39.5-1 - "Indiana qualified child care facility"
- Section 6-3.1-39.5-2 - "Pass through entity"
- Section 6-3.1-39.5-3 - "Qualified child care expenditure"
- Section 6-3.1-39.5-4 - "Qualified expenditure"
- Section 6-3.1-39.5-5 - "Recapture event"
- Section 6-3.1-39.5-6 - "State tax liability"
- Section 6-3.1-39.5-7 - "Taxpayer"
- Section 6-3.1-39.5-8 - Entitlement to credit; amount of credit
- Section 6-3.1-39.5-9 - Shareholder, partner, beneficiary, or member entitled to credit
- Section 6-3.1-39.5-10 - Carry forward of credit
- Section 6-3.1-39.5-11 - Claiming a credit
- Section 6-3.1-39.5-12 - Payment of recapture amount; change of ownership
- Section 6-3.1-39.5-13 - Liability
- Section 6-3.1-39.5-14 - Maximum aggregate amount of credits
- Section 6-3.1-39.5-15 - ] Expiration