Effective 1-1-2024. 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. As added by P.L.201-2023, SEC.103.
"Indiana qualified child care facility"
Ind. Code § 6-3.1-39.5-1, under Chapter 39.5. Employer Child Care Expenditure Credits.
Ind. Code § 6-3.1-39.5-1