15 CAR § 144-103 – Qualifications

(a) To qualify for the benefits of this rule, the business or businesses must:
1. (1) Operate or contract the operations of a childcare facility for the primary purpose of providing childcare services to its employees; and
2. (2) Be certified by the Division of Child Care and Early Childhood Education as having an appropriate early childhood program.
(b) Businesses that qualify for the refund of the gross receipts tax paid on the purchase of construction and equipping of the childcare facility may also qualify for the income tax credit if the revenue of the business or businesses from the childcare facility do not exceed the direct operating costs of the facility.