{"data":{"id":"us-ky/krs-141.067","jurisdiction":"us-ky","citation":"KRS 141.067","heading":"Household and dependent care service credit.","body":"A resident individual may deduct from the tax computed under the provisions of KRS\n141.020 a credit for household and dependent care services necessary for gainful\nemployment. The credit shall be twenty percent (20%) of the federal credit allowed under\nSection 21 of the Internal Revenue Code.","path":["KRS Chapter 141"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=29058","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:34Z","sha256":"d799be867e481e5d7fcb5a9d5f127689ae342558b9d8f26a3797d241b9f5bce2","source_id":"us-ky","stale":false,"prev":"us-ky/krs-141.066","next":"us-ky/krs-141.068"},"notice":"GroundRules: Original legal text. Not legal advice."}