Ind. Code § 6-3.1-39.5-13
Current through P.L. 171-2024
A taxpayer that claims a credit under this chapter is not liable for any act or omission occurring at an Indiana qualified child care facility that contracts with the taxpayer to provide child care services to employees of the taxpayer if the Indiana qualified child care facility is not owned or operated by the taxpayer.
IC 6-3.1-39.5-13