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; and (3) licensed by the division of family resources under IC 12-17.2. As added by P.L.201-2023, SEC.103. Amended by P.L.58-2026, SEC.1.
"Indiana qualified child care facility"
Ind. Code § 6-3.1-39.5-1, under Employer Child Care Expenditure Credits.
Ind. Code § 6-3.1-39.5-1