Sec. 2. A person who makes a qualifying contribution or makes a monetary contribution to a qualifying foster care organization shall receive a tax credit as provided in section 3 of this chapter. As added by P.L.165-2021, SEC.91. Amended by P.L.97-2023, SEC.2.
Eligible persons
Ind. Code § 6-3.1-35.8-2, under Chapter 35.8. Foster Care Support Tax Credit.
Ind. Code § 6-3.1-35.8-2