Child care tax credits.

Provides a child and dependent care refundable tax credit against an individual's Indiana adjusted gross income tax for employment related child and dependent care expenses based on the taxpayer's Indiana adjusted gross income and a percentage of the federal child and dependent care tax credit the taxpayer claimed for the taxable year for federal income tax purposes. Provides a refundable tax credit against an individual's Indiana adjusted gross income tax for employment at a child care facility with a rating in the paths to QUALITY program.