As used in this chapter, "Indiana qualified child care facility" means a facility that is:

1. (1) a qualified child care facility (as defined in Section 45F of the Internal Revenue Code);
2. (2) located in Indiana; and
3. (3) licensed by the division of family resources under IC 12-17.2 .

As added by P.L.201-2023, SEC.103. Amended by P.L.58-2026, SEC.1.