GroundRules
IC 6-3.1-39.5-1: "Indiana qualified child care facility"
Where this section sits in the code
- TITLE 6. TAXATION
- ARTICLE 3.1. STATE TAX LIABILITY CREDITS
- Chapter 39.5. Employer Child Care Expenditure Credits
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.
Collected 2026-09-09T01:51:39Z. Source file · JSON