{"data":{"id":"us-in/ic-6-3.1-39.5-1","jurisdiction":"us-in","citation":"IC 6-3.1-39.5-1","heading":"\"Indiana qualified child care facility\"","body":"Sec. 1. As used in this chapter, \"Indiana qualified child care facility\" means a facility that is:\n(1) a qualified child care facility (as defined in Section 45F of the Internal Revenue Code);\n(2) located in Indiana; and\n(3) licensed by the division of family resources under IC 12-17.2.","path":["TITLE 6. TAXATION","ARTICLE 3.1. STATE TAX LIABILITY CREDITS","Chapter 39.5. Employer Child Care Expenditure Credits"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-3.1-39.5-1","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"2922ec34105327b4265462d177309ed86c413c2bc6a3f6e8458f35d11dcdf510","source_id":"us-in","stale":false,"prev":"us-in/ic-6-3.1-38.3-11","next":"us-in/ic-6-3.1-39.5-2"},"notice":"GroundRules: Original legal text. Not legal advice."}