Indiana § 6-3.1-39.5-1 "Indiana qualified child care facility"

Indiana Statutes

§ 6-3.1-39.5-1 — "Indiana qualified child care facility"

Indiana § 6-3.1-39.5-1

Art. 3.1STATE TAX LIABILITY CREDITS

Ch. 39.5Employer Child Care Expenditure Credits

This text of Indiana § 6-3.1-39.5-1 ("Indiana qualified child care facility") is published on Counsel Stack Legal Research, covering Indiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ind. Code § 6-3.1-39.5-1 (2026).

Text

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.

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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.