IC 20-53-1-3: Submission of qualified scholarship granting organization list; certification

Sec. 3. (a) Not later than the first day of January each year, the department shall submit to the Secretary of the Treasury of the United States the list of qualified scholarship granting organizations identified under section 2(a) of this chapter that are located in Indiana and publish the list submitted under this subsection on its website.

(b) The department shall on each list submitted under subsection (a) certify its authority to do so as required under Section 25F(g)(2) of the Internal Revenue Code.