141.067 Household and dependent care service credit.
47 words·~1 min read·
/ky/chapter-141/141-067A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.