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;
3. (3) licensed by the division of family resources under IC 12-17.2 ; and

4. (4) operated:

   1. (A) by a taxpayer;
   2. (B) by a taxpayer jointly with one (1) or more other individuals or entities; or
   3. (C) under a contract described in Section 45F(c)(1)(A)(iii) of the Internal Revenue Code with the taxpayer.

As added by P.L.201-2023, SEC.103.