KY HB217

Creates a voluntary income tax refund checkoff option allowing Kentucky taxpayers to donate a portion or all of their refund to the animal control and care fund established in KRS 258.119, effective for taxable years beginning January 1, 2026

Designations reduce the taxpayer's refund by the amount donated but do not affect their income tax liability

Requires the checkoff option to be printed on the Kentucky individual income tax form or an accompanying schedule

Mandates that tax return instructions include a description of the animal control and care fund and how the donated funds may be used

Requires the Department of Revenue to transfer all designated funds to the animal control and care fund by July 1, 2027, and by July 1 annually thereafter