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Indiana Code — Title 6 (Taxation)

IC 6-3.1-39.5-3

"Qualified child care expenditure"

Official textiga.in.govlast amended

Sec. 3. 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.
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

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Nearby sections (25 sections)
  1. 6-3.1-38.3-2 · "State tax liability"
  2. 6-3.1-38.3-3 · Credit
  3. 6-3.1-38.3-4 · Eligibility requirements
  4. 6-3.1-38.3-5 · Computation of credit amount; certain taxpayers
  5. 6-3.1-38.3-6 · Computation of credit amount; certain taxpayers
  6. 6-3.1-38.3-7 · Pass through entity; shareholder, partner, or member
  7. 6-3.1-38.3-8 · Claiming of credit on state tax return
  8. 6-3.1-38.3-9 · Credit carryover
  9. 6-3.1-38.3-10 · Report
  10. 6-3.1-38.3-11 · Expiration of chapter
  11. 6-3.1-39.5-1 · "Indiana qualified child care facility"
  12. 6-3.1-39.5-2 · "Pass through entity"
  13. 6-3.1-39.5-3 · "Qualified child care expenditure"
  14. 6-3.1-39.5-4 · "Qualified expenditure"
  15. 6-3.1-39.5-5 · "Recapture event"
  16. 6-3.1-39.5-6 · "State tax liability"
  17. 6-3.1-39.5-7 · "Taxpayer"
  18. 6-3.1-39.5-8 · Entitlement to credit; amount of credit
  19. 6-3.1-39.5-9 · Shareholder, partner, beneficiary, or member entitled to…
  20. 6-3.1-39.5-10 · Carry forward of credit
  21. 6-3.1-39.5-11 · Claiming a credit
  22. 6-3.1-39.5-12 · Payment of recapture amount; change of ownership
  23. 6-3.1-39.5-13 · Liability
  24. 6-3.1-39.5-14 · Maximum aggregate amount of credits
  25. 6-3.1-39.5-15 · Expiration
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