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Indiana Code Title 6. Taxation § 6-3.1-39.5-1

Current as of January 02, 2024 | Updated by Findlaw Staff

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;

(3) licensed by the division of family resources under IC 12-17.2;  and

(4) operated:

(A) by a taxpayer;

(B) by a taxpayer jointly with one (1) or more other individuals or entities;  or

(C) under a contract described in Section 45F(c)(1)(A)(iii) of the Internal Revenue Code with the taxpayer.

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Cite this article: FindLaw.com - Indiana Code Title 6. Taxation § 6-3.1-39.5-1 - last updated January 02, 2024 | https://codes.findlaw.com/in/title-6-taxation/in-code-sect-6-3-1-39-5-1/

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