UNOFFICIAL COPY 25 RS BR 1597
Page 1 of 1
XXXX 2/11/2025 10:56 AM Jacketed
AN ACT relating to revenue. 1
Be it enacted by the General Assembly of the Commonwealth of Kentucky: 2
ď˘Section 1. KRS 131.575 is amended to read as follows: 3
(1) Any individual income tax refund determined as a consequence of taxpayers filing 4
separate returns on a combined Kentucky individual income tax form may be 5
apportioned by the Department[ of Revenue] between the spouses based on the ratio 6
of the adjusted gross incomes of each spouse to the total adjusted gross income. The 7
amount of the refund computed to be due the spouse who is not indebted to the 8
claimant agency shall be refunded by the Department[ of Revenue] to such spouse. 9
In the event such refunded amount has been transmitted to the claimant agency, the 10
Department[ of Revenue] shall recover such amount from the claimant agency as 11
provided in KRS 131.570(4). 12
(2) Any individual income tax refund determined as a consequence of taxpayers filing a 13
joint Kentucky individual income tax return shall be deemed as coupled together in 14
interest or liability and shall be subject to transfer to a claimant agency in its 15
entirety. 16