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2016 Kentucky Revised Statutes
CHAPTER 141 - INCOME TAXES
.067 Household and dependent care service credit.

KY Rev Stat § .067 (2016) What's This?

Download as PDF 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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