HB217

Allows taxpayers to designate income tax refunds to the animal control and care fund.

Kentucky HB217 creates a provision for taxpayers to designate their income tax refunds to the animal control and care fund. Effective for taxable years starting on or after January 1, 2026, taxpayers entitled to a refund can contribute up to the full amount of their refund. This contribution reduces the refund amount but does not affect the taxpayer's income tax liability. The Department of Revenue must transfer these designated funds to the animal control and care fund by July 1, 2027, and annually thereafter.