Section 6-3.1-39.5-3 - "Qualified child care expenditure"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.Added by P.L. 201-2023,SEC. 103, eff. 1/1/2024.