Indiana Code 6-3.1-39.5-13. Liability
Current as of: 2023 | Check for updates
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Terms Used In Indiana Code 6-3.1-39.5-13
- Indiana qualified child care facility: means a facility that is:
Indiana Code 6-3.1-39.5-1
- taxpayer: means any person, corporation, limited liability company, partnership, or other entity that has any state tax liability and employs one hundred (100) individuals or less. See Indiana Code 6-3.1-39.5-7
Sec. 13. 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.
As added by P.L.201-2023, SEC.103.