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323 chapters · 4,465 sections in this title.
Ind. Code § 6-3.1-39.5-1 "Indiana qualified child care facility"
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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 1…
Ind. Code § 6-3.1-39.5-10 Carry forward of credit
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Sec. 10. (a) If the amount of the credit determined under section 8(b) of this chapter for a taxpayer in a taxable year exceeds the taxpayer's state tax liability for that taxable year, the taxpayer may carry the excess credit over for a period not to exceed the eligible taxpayer…
Ind. Code § 6-3.1-39.5-11 Claiming a credit
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Sec. 11. To obtain a credit under this chapter, a taxpayer must claim the credit on the taxpayer's annual state tax return in the manner prescribed by the department. The taxpayer shall submit to the department all information that the department determines is necessary to calcul…
Ind. Code § 6-3.1-39.5-13 Liability
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Sec. 13. A taxpayer that claims a credit under this chapter is not liable for any act or omission occurring at an Indiana qualified child care facility that contracts with the taxpayer to provide child care services to employees of the taxpayer if the Indiana qualified child care…