Indiana Code — Title 6 (Taxation)
IC 6-3.1-39.5-1
"Indiana qualified child care facility"
Official textiga.in.govlast amended
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;
# (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.
Amendment history
As added by P.L.201-2023, SEC.103.
Source: view the official text
Nearby sections (25 sections)
- 6-3.1-38.1-15 · Expiration
- 6-3.1-38.3-1 · "Pass through entity"
- 6-3.1-38.3-2 · "State tax liability"
- 6-3.1-38.3-3 · Credit
- 6-3.1-38.3-4 · Eligibility requirements
- 6-3.1-38.3-5 · Computation of credit amount; certain taxpayers
- 6-3.1-38.3-6 · Computation of credit amount; certain taxpayers
- 6-3.1-38.3-7 · Pass through entity; shareholder, partner, or member
- 6-3.1-38.3-8 · Claiming of credit on state tax return
- 6-3.1-38.3-9 · Credit carryover
- 6-3.1-38.3-10 · Report
- 6-3.1-38.3-11 · Expiration of chapter
- 6-3.1-39.5-1 · "Indiana qualified child care facility"
- 6-3.1-39.5-2 · "Pass through entity"
- 6-3.1-39.5-3 · "Qualified child care expenditure"
- 6-3.1-39.5-4 · "Qualified expenditure"
- 6-3.1-39.5-5 · "Recapture event"
- 6-3.1-39.5-6 · "State tax liability"
- 6-3.1-39.5-7 · "Taxpayer"
- 6-3.1-39.5-8 · Entitlement to credit; amount of credit
- 6-3.1-39.5-9 · Shareholder, partner, beneficiary, or member entitled to…
- 6-3.1-39.5-10 · Carry forward of credit
- 6-3.1-39.5-11 · Claiming a credit
- 6-3.1-39.5-12 · Payment of recapture amount; change of ownership
- 6-3.1-39.5-13 · Liability