Child Care Costs - Adult Categories
(a)Child care costs incurred as the result of employment…#
(a) Child care costs incurred as the result of employment shall be an allowable deduction only when the individual taking care of the child or children is a licensed provider or does not require licensing under state law.
(b)Only that part of the child care expense which is not…#
(b) Only that part of the child care expense which is not being reimbursed from another source, such as child care development funds, shall be an allowable expense.
Source. #13715, eff 8-8-23