§ 6-3.1-39.5-3 — "Qualified child care expenditure"

Indiana § 6-3.1-39.5-3

• Jurisdiction: Indiana
• Art. 3.1: STATE TAX LIABILITY CREDITS
• Ch. 39.5: Employer Child Care Expenditure Credits

Text

As used in this chapter, "qualified child care
expenditure" means an expenditure:
(1) for the acquisition, construction, rehabilitation, or expansion
of property used as part of an Indiana qualified child care facility
of a taxpayer that is operated for the taxpayer's employees;
(2) incurred under a contract between a taxpayer and an Indiana
qualified child care facility to provide for the acquisition,
construction, rehabilitation, or expansion of property used as part
of the Indiana qualified child care facility; or
(3) for purposes of complying with the qualified child care facility
licensure requirements under IC 12-17.2, as part of the taxpayer
acquiring or constructing an Indiana qualified child care facility.

Legislative History

As added by P.L.201-2023, SEC.103.