Ind. Code § 6-3.1-39.5-7
Current through P.L. 171-2024
As used in this chapter, "taxpayer" means any person, corporation, limited liability company, partnership, or other entity that has any state tax liability and employs one hundred (100) individuals or less. The term includes a pass through entity. However, the term does not include a taxpayer who is in the business of operating a child care facility prior to making qualified expenditures.
IC 6-3.1-39.5-7