IC 6-3.1-39.5-1 — "Indiana qualified child care facility"
Chapter 39.5. Employer Child Care Expenditure Credits
Bills amending this section
Section text
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; and (3) licensed by the division of family resources under IC 12-17.2.
As added by P.L.201-2023, SEC.103. Amended by P.L.58-2026, SEC.1.
Source: official publisher (2026 edition)