§297.2. Reduction to tax due
A. A person who maintains a household that includes one or more dependents who
are physically or mentally incapable of caring for themselves may take as a credit against the
state income tax imposed by this Part the full amount of a tax credit equal to the applicable
percentage of employment-related expenses allowable pursuant to Section 21 of the Internal
Revenue Code. Any tax credit otherwise allowed under this Section that is not used by the
taxpayer in a particular year may be carried forward and offset against the taxpayer's tax
liability for the next succeeding tax year.
B. The credit provided for pursuant to the provisions of this Section shall terminate
and shall have no effect beginning January 1, 2020.
Acts 1996, 1st Ex. Sess., No. 27, §1, eff. for taxable years beginning after Dec. 31,
1996; Acts 2017, No. 403, §2, eff. June 26, 2017.