Ind. Code § 6-3.1-39.5-1

Current through P.L. 171-2024

Section 6-3.1-39.5-1 - "Indiana qualified child care facility"

As used in this chapter, "Indiana qualified child care facility" means a facility that is:

(1) a qualified child care facility (as defined in Section 45F of the Internal Revenue Code);

(2) located in Indiana;

(3) licensed by the division of family resources under IC 12-17.2; and

(4) operated:

(A) by a taxpayer;

(B) by a taxpayer jointly with one (1) or more other individuals or entities; or

(C) under a contract described in Section 45F(c)(1)(A)(iii) of the Internal Revenue Code with the taxpayer.

IC 6-3.1-39.5-1

Added by P.L. 201-2023,SEC. 103, eff. 1/1/2024.

See P.L. 201-2023, SEC. 299.