{"data":{"id":"us-ky/krs-141.4425","jurisdiction":"us-ky","citation":"KRS 141.4425","heading":"Designation of income tax refund to Kentucky YMCA Youth Association.","body":"(1) Effective for taxable years beginning on or after January 1, 2019, any taxpayer\nrequired to file a return under KRS 141.180 who is entitled to an income tax refund\nand who desires to contribute to the Kentucky YMCA Youth Assembly program\nmay designate an amount, not to exceed the amount of the refund, to be paid to the\nKentucky YMCA Youth Association. A designation made under this section shall\nnot affect the income tax liability of the taxpayer, but it shall reduce the income tax\nrefund by the amount designated.\n(2) The tax refund designation authorized by this section shall be printed on the face of\nthe Kentucky individual income tax form.\n(3) The instructions accompanying the individual income tax return shall include a\ndescription of the Kentucky YMCA Y outh Assembly and the purposes for which\nthe funds from the income tax checkoff may be used.\n(4) The department shall, by July 1, 2020, and by July 1 of each year thereafter, transfer\nthe funds designated by taxpayers under this section to the Kentucky YMC A Youth\nAssociation.\n(5) The funds transferred to the Kentucky YMCA Youth Association under subsection\n(4) of this section shall be used exclusively in support of the Kentucky YMCA\nYouth Assembly program.","path":["KRS Chapter 141"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=49386","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:35Z","sha256":"8a079faa843dca0e3e5f0df1e8eefa978f3ddeaa70db485151ad899a80cd5812","source_id":"us-ky","stale":false,"prev":"us-ky/krs-141.442","next":"us-ky/krs-141.443"},"notice":"GroundRules: Original legal text. Not legal advice."}