Liability

Official textiga.in.govlast amended 2023

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 facility is not owned or operated by 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)

6-3.1-39.5-1 · "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
6-3.1-39.5-14 · Maximum aggregate amount of credits
6-3.1-39.5-15 · Expiration
6-3.1-40-1 · Applicability
6-3.1-40-2 · "Physician"
6-3.1-40-3 · Repealed
6-3.1-40-4 · "State income tax liability"
6-3.1-40-5 · "Taxpayer"
6-3.1-40-6 · Credit; eligibility; amount
6-3.1-40-7 · Allowable years of credit
6-3.1-40-8 · Credit carryover; carryback or refund of unused credit;
6-3.1-40-9 · Repealed
6-3.1-40-9.5 · Claiming credit on tax return; certified list of…

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