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AN ACT relating to designation of income tax refund. 1
Be it enacted by the General Assembly of the Commonwealth of Kentucky: 2
ď˘SECTION 1. A NEW SECTION OF KRS CHAPTER 141 IS CREATED TO 3
READ AS FOLLOWS: 4
(1) Effective for taxable years beginning on or after January 1, 2025, any taxpayer 5
required to file a return under KRS 141.180 who is entitled to an income tax 6
refund and who desires to contribute to the Greater Kentucky and Southern 7
Indiana Chapter of the Alzheimer's Association may designate an amount, not to 8
exceed the amount of the refund, to be paid to the Greater Kentucky and 9
Southern Indianan Chapter of the Alzheimer's Association. A designation made 10
under this section shall not affect the income tax liability of the taxpayer, but it 11
shall reduce the income tax refund by the amount designated. 12
(2) The tax refund designation authorized by this section shall be printed on the face 13
of the Kentucky individual income tax form or an accompanying schedule 14
created by the department. 15
(3) The instructions accompanying the individual income tax return shall include a 16
description of the Greater Kentucky and Southern Indiana Chapter of the 17
Alzheimer's Association and the purposes for which the funds from the income 18
tax checkoff may be used. 19
(4) The commissioner shall, by July 1, 2026, and by July 1 of each year thereafter, 20
transfer the funds designated by taxpayers under this section to the Greater 21
Kentucky and Southern Indiana Chapter of the Alzheimer's Association. 22
(5) The funds transferred to the Greater Kentucky and Southern Indiana Chapter of 23
the Alzheimer's Association under subsection (4) of this section shall be used 24
exclusively to support: 25
(a) Education programs for persons with dementia, caregivers, professionals, 26
and the general community; and 27 UNOFFICIAL COPY 24 RS BR 52
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(b) A twenty-four (24) hours a day, seven (7) days a week helpline. 1