As used in this chapter, "qualified child care expenditure" means an expenditure:

1. (1) for the acquisition, construction, rehabilitation, or expansion of property used as part of an Indiana qualified child care facility of a taxpayer that is operated for the taxpayer's employees;
2. (2) incurred under a contract between a taxpayer and an Indiana qualified child care facility to provide for the operating costs, acquisition, construction, rehabilitation, or expansion of property used as part of the Indiana qualified child care facility;
3. (3) for purposes of complying with the qualified child care facility licensure requirements under IC 12-17.2 , as part of the taxpayer acquiring or constructing an Indiana qualified child care facility;
4. (4) incurred for the operating costs of an Indiana qualified child care facility of a taxpayer that is operated for the taxpayer's employees, including costs related to training of employees, to scholarship programs, and to provide increased compensation to employees with higher levels of child care training;
5. (5) under a contract with an Indiana qualified child care facility to provide child care services to employees of the taxpayer, or under a contract with an intermediate entity that contracts with one (1) or more Indiana qualified child care facilities for child care services; or
6. (6) under a contract to provide child care resources and referral services to an employee of the taxpayer.

As added by P.L.201-2023, SEC.103. Amended by P.L.58-2026, SEC.2.