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.
‹ Prev All Indiana sections Next ›
Lexace provides legal information, not legal advice, and no attorney–client relationship is created. Statute text is provided for general information and may not reflect the most recent amendments; verify against the official state code.