Chapter
Employer Child Care Expenditure Credits
- Ind. Code § 6-3.1-39.5-1— "Indiana qualified child care facility"
- Ind. Code § 6-3.1-39.5-2— "Pass through entity"
- Ind. Code § 6-3.1-39.5-3— "Qualified child care expenditure"
- Ind. Code § 6-3.1-39.5-4— "Qualified expenditure"
- Ind. Code § 6-3.1-39.5-5— "Recapture event"
- Ind. Code § 6-3.1-39.5-6— "State tax liability"
- Ind. Code § 6-3.1-39.5-7— "Taxpayer"
- Ind. Code § 6-3.1-39.5-8— Entitlement to credit; amount of credit
- Ind. Code § 6-3.1-39.5-9— Shareholder, partner, beneficiary, or member entitled to credit
- Ind. Code § 6-3.1-39.5-10— Carry forward of credit
- Ind. Code § 6-3.1-39.5-11— Claiming a credit
- Ind. Code § 6-3.1-39.5-12— Payment of recapture amount; change of ownership
- Ind. Code § 6-3.1-39.5-13— Liability
- Ind. Code § 6-3.1-39.5-14— Maximum aggregate amount of credits
- Ind. Code § 6-3.1-39.5-15— Expiration