KRS 141.4425 — Designation of income tax refund to Kentucky YMCA Youth Association

(1) Effective for taxable years beginning on or after January 1, 2019, any taxpayer
required to file a return under KRS 141.180 who is entitled to an income tax refund
and who desires to contribute to the Kentucky YMCA Youth Assembly program
may designate an amount, not to exceed the amount of the refund, to be paid to the
Kentucky YMCA Youth Association. A designation made under this section shall
not affect the income tax liability of the taxpayer, but it shall reduce the income tax
refund by the amount designated.
(2) The tax refund designation authorized by this section shall be printed on the face of
the Kentucky individual income tax form.
(3) The instructions accompanying the individual income tax return shall include a
description of the Kentucky YMCA Y outh Assembly and the purposes for which
the funds from the income tax checkoff may be used.
(4) The department shall, by July 1, 2020, and by July 1 of each year thereafter, transfer
the funds designated by taxpayers under this section to the Kentucky YMC A Youth
Association.
(5) The funds transferred to the Kentucky YMCA Youth Association under subsection
(4) of this section shall be used exclusively in support of the Kentucky YMCA
Youth Assembly program.