Deduction Of Expenses For Household And Dependent Care Services

TITLE 63 REVENUE AND TAXATION CHAPTER 30 INCOME TAX 63-3022D. Deduction of expenses for household and dependent care services. There shall be allowed as a deduction, in the case of an individual who maintains a household that includes as a member one (1) or more qualifying individuals, as defined in section 21(b)(1) of the Internal Revenue Code, the employment-related expenses, as defined in section 21(b)(2) of the Internal Revenue Code and as further specified and limited by section 21 (d) and (e) of the Internal Revenue Code, paid by such individual during the taxable year, not to exceed twelve thousand dollars ($12,000).