Autism Spectrum Disorder Trust Fund Income Tax Refund Designation
Summary
Kentucky enacted SB69 creating an income tax refund designation option for contributions to the Autism Spectrum Disorder Trust Fund, effective for taxable years beginning January 1, 2026. The Department of Revenue must print the designation on individual income tax forms and transfer designated funds to the trust fund administered by the Advisory Council on Autism Spectrum Disorders.
What changed
Kentucky SB69 creates two new statutory sections: one under KRS Chapter 141 allowing individual income taxpayers to designate all or part of their tax refund for the Autism Spectrum Disorder Trust Fund, and one under KRS Chapter 211 establishing the trust fund itself. The bill amends KRS 194A.624 to assign trust fund administration to the Advisory Council on Autism Spectrum Disorders, requiring annual reporting to the Governor and Legislative Research Commission and regulatory promulgation. The bill passed 38-0 in the Senate and 93-0 in the House.
Taxpayers choosing to designate funds must do so when filing their Kentucky individual income tax return—no mandatory contribution is required. The Department of Revenue must update tax forms and instructions by January 1, 2026 to include the trust fund designation option and description. The Cabinet for Health and Family Services must begin annual reporting and promulgate implementing regulations. No penalties are specified for non-participation.
Source document (simplified)
ChangeBridge / Kentucky / SB69 Signed by Governor SB69 Senate Bill Signed by Governor 2026-04-03
AN ACT relating to the autism spectrum disorder trust fund and declaring an emergency.
Create a new section of KRS Chapter 141 to allow a contribution to be made to the autism spectrum disorder trust fund through an income tax refund designation effective for taxable years beginning on or after January 1, 2026; require the designation to be printed on the face of the individual income tax form; require a description of the trust fund in the individual income tax return instructions; require the Department of Revenue to transfer the funds designated to the autism spectrum disorder trust fund; create a new section of KRS Chapter 211 to create the autism spectrum disorder trust fund; amend KRS194A.624 to require the Advisory Council on Autism Spectrum Disorders to administer the trust fund; require the Cabinet for Health and Family Services to submit an annual report to the Governor and the Legislative Research Commission and to promulgate administrative regulations; EMERGENCY.
Bill Details
State Kentucky
Session 2026 Regular Session
Chamber Senate
Official Source apps.legislature.ky.gov/record/26RS/sb69.html
LegiScan View on LegiScan
Sponsors
Julie Raque Adams (Sen - R) Danny Carroll (Sen - R) Matthew Deneen (Sen - R) Robert Mills (Sen - R) Brandon Storm (Sen - R)
Action History
2026-04-03 S signed by Governor 2026-03-25 S delivered to Governor 2026-03-25 S enrolled, signed by Speaker of the House 2026-03-25 S enrolled, signed by President of the Senate 2026-03-25 S passed 38-0 2026-03-25 S Senate concurred in House Committee Substitute (1) 2026-03-25 S posted for passage for concurrence in House Committee Substitute (1) 2026-03-25 S taken from Rules 2026-03-25 S to Rules (S) 2026-03-25 S received in Senate 2026-03-24 H 3rd reading, passed 93-0 with Committee Substitute (1) 2026-03-19 H posted for passage in the Regular Orders of the Day for Friday, March 20 2026 2026-03-17 H reported favorably, 2nd reading, to Rules with Committee Substitute (1) 2026-03-13 H to Appropriations & Revenue (H) 2026-03-13 H returned to Committee on Committees (H) 2026-03-13 H 1st reading 2026-03-13 H taken from Committee on Committees (H) 2026-02-18 H to Committee on Committees (H) 2026-02-18 H received in House 2026-02-17 S 3rd reading, passed 37-0 2026-02-13 S passed over and retained in the Orders of the Day 2026-02-12 S posted for passage in the Regular Orders of the Day for Friday, February 13 2026 2026-02-12 S 2nd reading, to Rules 2026-02-11 S reported favorably, 1st reading, to Calendar 2026-01-27 S to Appropriations & Revenue (S) 2026-01-12 S to Committee on Committees (S) 2026-01-12 S introduced in Senate
Votes
2026-02-17 Senate: Third Reading RSN# 3829 Yea: 37 Nay: 0 2026-03-24 House: Veto Override RCS# 314 Yea: 93 Nay: 0 2026-03-25 Senate: Third Reading RSN# 3983 Yea: 38 Nay: 0
Committee Referrals
2026-01-12 S Committee on Committees 2026-01-27 S Appropriations and Revenue 2026-02-12 S Rules 2026-02-18 H Committee On Committees 2026-03-13 H Appropriations and Revenue 2026-03-25 S Rules
Amendments
0000-00-00 House Committee Substitute 0000-00-00 House Committee Substitute
Bill Text Versions
0000-00-00 Introduced 0000-00-00 Engrossed 0000-00-00 Enrolled
Subjects
Administrative Regulations and Proceedings Diseases Effective Dates, Emergency Health and Medical Services Reports Mandated Taxation Taxation, Income--Individual Fiscal Note Legislative data powered by LegiScan (CC BY 4.0)
Named provisions
Related changes
Source
Classification
Who this affects
Taxonomy
Browse Categories
Get Government General alerts
Weekly digest. AI-summarized, no noise.
Free. Unsubscribe anytime.
Get alerts for this source
We'll email you when Kentucky Legislative Events publishes new changes.