AN ACT relating to designation of income tax refund.

Create a new section of KRS Chapter 141 to provide taxpayers the option of having all or a portion of their income tax refund be contributed to the Greater Kentucky and Southern Indiana Chapter of the Alzheimer's Association, effective for taxable years beginning on or after January 1, 2025; direct the commissioner of the Department of Revenue to transfer the funds by July 1, 2026, and by July 1 of each year thereafter to the Greater Kentucky and Southern Indiana Chapter of the Alzheimer's Association.