79-32,111a.   Credit against tax for household and dependent care expenses; limitation. (a) There shall be allowed as a credit against the tax liability of a resident individual imposed under the Kansas income tax act an amount equal to 25% of the amount of the credit allowed against such taxpayer's federal income tax liability pursuant to 26 U.S.C. 21 for the taxable year in which such credit was claimed against the taxpayer's federal income tax liability.

      (b)   The credit allowed by subsection (a) shall not exceed the amount of the tax imposed by K.S.A. 79-32,110, and amendments thereto, reduced by the sum of any other credits allowable pursuant to law.

      History:   L. 1978, ch. 405, § 6; L. 1988, ch. 381, § 3; July 1.