US Laws, Codes, Statutes & Cases

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 30
                                  INCOME TAX
    63-3022D.  DEDUCTION OF EXPENSES FOR HOUSEHOLD AND DEPENDENT CARE
SERVICES. Allowance of Deduction. In the case of an individual who maintains a
household which includes as a member one (1) or more qualifying individuals
(as defined in section 21(b)(1), Internal Revenue Code), there shall be
allowed as a deduction the employment-related expenses (as defined in section
21(b)(2), Internal Revenue Code, and as further specified and limited  by
section 21(c), (d), and (e), Internal Revenue Code) paid by such individual
during the taxable year.