Tax credit; required information

Sec. 4. A maternity home operator that seeks to claim a tax credit under IC 6-3.1-14 for operating a maternity home that is registered under this chapter shall file with the state department a form provided by the state department certifying the following information: (1) The tax credit the maternity home operator desires to claim for the taxable year. (2) Information on each pregnant woman claimed, including the following: (A) Name. (B) Last known address. (C) Dates resided with maternity home operator. (D) Current status of pregnancy. (E) Date or expected date of delivery. [Pre-1993 Recodification Citation: 16-2.5-2-4.] As added by P.L.2-1993, SEC.9.