{"data":{"id":"us-ky/krs-141.071","jurisdiction":"us-ky","citation":"KRS 141.071","heading":"Definition -- Right to designate portion of tax to political party.","body":"(1) The term \"political party\" shall, for the purposes of this section and KRS 141.072\nand 141.073, mean those parties who met the requirements of KRS 118.015 on\nJanuary 1 of the taxable year.\n(2) Every individual whose income tax liability for the taxable yea r is as great or\ngreater than amounts permitted to be designated under this section, may designate\nthat the tax paid or portion thereof be paid, as provided under this section and KRS\n141.072, to a political party. Amounts of individual tax liability permi tted to be so\ndesignated are as follows: for the 1982 taxable year, one dollar and fifty cents\n($1.50); for the 1983 taxable year, one dollar and seventy-five cents ($1.75); and for\nthe 1984 taxable year and for every year thereafter, two dollars ($2). In the case of a\njoint return, each spouse shall, for the purposes of this section, be considered to\nhave an equal tax liability and may each designate amounts as provided in this\nsection, provided that the joint tax liability is at least as great as amounts jointly so\ndesignated. Such designation shall not increase or decrease the income tax liability\nof any taxpayer nor shall it reduce the overpayment of any taxpayer.","path":["KRS Chapter 141"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=29062","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:34Z","sha256":"ebfe8e74479baff6f969fccded8daa121ec4fc2c7f2f81ca7e26b45f3fe44244","source_id":"us-ky","stale":false,"prev":"us-ky/krs-141.070","next":"us-ky/krs-141.072"},"notice":"GroundRules: Original legal text. Not legal advice."}