REVENUE AND TAXATION
63-3022D. Deduction of expenses for household and dependent care services. Allowance of Deduction. In the case of an individual who maintains a household which includes as a member one (1) or more qualifying individuals (as defined in section 21(b)(1), Internal Revenue Code), there shall be allowed as a deduction the employment-related expenses (as defined in section 21(b)(2), Internal Revenue Code, and as further specified and limited by section 21(c), (d), and (e), Internal Revenue Code) paid by such individual during the taxable year.
[63-3022D, added 1977, ch. 83, sec. 1, p. 169; am. 1989, ch. 181, sec. 2, p. 454; am. 2004, ch. 30, sec. 4, p. 61.]