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Household and dependent care service credit

KRS 141.067
in effect
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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.
Source: Kentucky Legislative Research Commission (legislature.ky.gov)URL: https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=29058Fetched: 10/20/2026

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