Sec. 11. This chapter expires December 31, 2028. IC 6-3.1-39.5 Chapter 39.5. Employer Child Care Expenditure Credits 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 credit 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
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