{"data":{"id":"us-ky/krs-141.449","jurisdiction":"us-ky","citation":"KRS 141.449","heading":"Designation of income tax refund to Kentucky CASA network fund.","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 CASA network fund created by KRS\n620.512 may d esignate an amount, not to exceed the amount of the refund, to be\npaid to the fund. A designation made under this section shall not affect the income\ntax liability of the taxpayer, but it shall reduce the income tax refund by the amount\ndesignated.\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 CASA network fund and  the purposes for which the\nfunds 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 CASA\nnetwork fund created by KRS 620.512.","path":["KRS Chapter 141"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=47679","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:35Z","sha256":"118c8b69b4ad8c1f58480b2bc20bb11bfdf90caeb9c9f0a4bb9c84a493991d95","source_id":"us-ky","stale":false,"prev":"us-ky/krs-141.448","next":"us-ky/krs-141.450"},"notice":"GroundRules: Original legal text. Not legal advice."}