2023 Indiana Code 6-3.1-39.5-1. “Indiana qualified child care facility”
Current as of: 2023 | Check for updates
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Sec. 1. 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.
As added by P.L.201-2023, SEC.103.