17° : Tax credit granted for sums paid for the employment of an employee in the home, to an approved association or to an approved body with the same purpose

1. Where they are not taken into account for the assessment of income in the various categories, the sums paid by a taxpayer domiciled in France within the meaning of article 4 B for: a) The employment of an employee who provides services defined in articles L. 7231-1 et D. 7231-1 of the Labour Code; b) The use of an association, company or body declared pursuant to Article L. 7232-1-1…