KRS 141.071 — Definition -- Right to designate portion of tax to political party

(1) The term "political party" shall, for the purposes of this section and KRS 141.072
and 141.073, mean those parties who met the requirements of KRS 118.015 on
January 1 of the taxable year.
(2) Every individual whose income tax liability for the taxable yea r is as great or
greater than amounts permitted to be designated under this section, may designate
that the tax paid or portion thereof be paid, as provided under this section and KRS
141.072, to a political party. Amounts of individual tax liability permi tted to be so
designated are as follows: for the 1982 taxable year, one dollar and fifty cents
($1.50); for the 1983 taxable year, one dollar and seventy-five cents ($1.75); and for
the 1984 taxable year and for every year thereafter, two dollars ($2). In the case of a
joint return, each spouse shall, for the purposes of this section, be considered to
have an equal tax liability and may each designate amounts as provided in this
section, provided that the joint tax liability is at least as great as amounts jointly so
designated. Such designation shall not increase or decrease the income tax liability
of any taxpayer nor shall it reduce the overpayment of any taxpayer.