Sec. 1. As used in this chapter, "Indiana qualified child care facility" means a facility that is: (1) a qualified child care facility (as defined in Section 45F of the Internal Revenue Code); (2) located in Indiana; (3) licensed by the division of family resources under IC 12-17.2 ; and (4) operated: (A) by a taxpayer; (B) by a taxpayer jointly with one (1) or more other individuals or entities; or (C) under a contract described in Section 45F(c)(1)(A)(iii) of the Internal Revenue Code with the taxpayer.
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