§ 6-3-1-39-5-1

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.