Indiana Code Title 31. Family Law and Juvenile Law § 31-34-13-2
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Sec. 2 . A statement or videotape that:
(1) is made by a child who at the time of the statement or videotape:
(A) is less than fourteen (14) years of age; or
(B) is at least fourteen (14) years of age but less than eighteen (18) years of age and has a disability attributable to an impairment of general intellectual functioning or adaptive behavior that:
(i) is likely to continue indefinitely;
(ii) constitutes a substantial disability to the child's ability to function normally in society; and
(iii) reflects the child's need for a combination and sequence of special, interdisciplinary, or generic care, treatment, or other services that are of lifelong or extended duration and are individually planned and coordinated;
(2) concerns an act that is a material element in determining whether a child is a child in need of services; and
(3) is not otherwise admissible in evidence under statute or court rule;
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