Ky. Rev. Stat. § 141.067
Current through Acts Received April 8, 2024
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.
KRS 141.067
Created 1990 Ky. Acts ch. 476, Pt. VII D, sec. 637, effective4/11/1990.