KRS 141.445 — Designation of income tax refund to pediatric cancer research trust fund

(1) Effective for taxable years beginning on or after January 1, 2016, 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 pediatric cancer research trust fund created
under KRS 211.595 may designate an amount, not to exceed the amount of the
refund, to be paid to the fund. 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 pediatric ca ncer research trust fund and the purposes for which
the funds from the income tax checkoff may be used.
(4) The commissioner of the department shall, by July 1, 2017, and by July 1 of each
year thereafter, transfer the funds designated by taxpayers under t his section to the
pediatric cancer research trust fund created by KRS 211.595.