Ky. Rev. Stat. Ann. § 141.067 - Household and Dependent Care Service Credit.

141.067 - Household and Dependent Care Service Credit.
141.066 - Definitions -- Nonrefundable Low Income, Family Size, and Income Gap Tax Credits.141.068 - Definitions -- Determination of Tax Credits Under Krs 154.20-258.

141.067 Household and dependent care service credit.

A resident individual may deduct from the tax computed under the provisions of KRS 141.020 a credit for household and dependent care services necessary for gainful employment. The credit shall be twenty percent (20%) of the federal credit allowed under Section 21 of the Internal Revenue Code.

Effective: April 11, 1990

History:

Created 1990 Ky. Acts ch. 476, Pt. VII D, sec. 637, effective April 11, 1990.

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