The State of Indiana has released the attached resources on the updated Employer Child Care Expenditure Tax Credit, which may be useful for employers exploring ways to support access to reliable, affordable childcare for their workforce.

Under HEA 1177, eligibility expands to employers with up to 500 employees, and more types of childcare-related expenses may qualify, including certain operating costs, provider partnerships, third-party intermediary arrangements, and childcare resource/referral services.

Businesses considering use of the credit should review the Department of Revenue guidance and consult their tax advisor to determine eligibility and applicability.