(a)

1. (1) To qualify, companies must:

   1. (A) Operate or contract the operations of a childcare facility for the primary purpose of providing childcare services to its employees; and
   2. (B) Be certified by the Division of Child Care and Early Childhood Education as having an appropriate early childhood program.
2. (2) The company shall not qualify for income tax credits if its revenues from the operation of the childcare facility exceed its direct operating costs of the facility.
3. (3) Two (2) or more companies may participate in a single childcare program.