{"data":{"id":"us-ky/krs-141.445","jurisdiction":"us-ky","citation":"KRS 141.445","heading":"Designation of income tax refund to pediatric cancer research trust fund.","body":"(1) Effective for taxable years beginning on or after January 1, 2016, 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 pediatric cancer research trust fund created\nunder KRS 211.595 may designate an amount, not to exceed the amount of the\nrefund, to be paid to the fund. A designation made under this section shall not affect\nthe income tax liability of the taxpayer, but it shall reduce the income tax refund by\nthe 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 pediatric ca ncer research trust fund and the purposes for which\nthe funds from the income tax checkoff may be used.\n(4) The commissioner of the department shall, by July 1, 2017, and by July 1 of each\nyear thereafter, transfer the funds designated by taxpayers under t his section to the\npediatric cancer research trust fund created by KRS 211.595.","path":["KRS Chapter 141"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=44566","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:35Z","sha256":"d6799071e2a0bb93de12f708d2151bc124e528b2abc6b050a63b1176b607a3d8","source_id":"us-ky","stale":false,"prev":"us-ky/krs-141.444","next":"us-ky/krs-141.446"},"notice":"GroundRules: Original legal text. Not legal advice."}