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…

Administrative Regulations and Proceedings Diseases Effective Dates, Emergency Health and Medical Services Reports Mandated Taxation Taxation, Income--Individual Fiscal Note

In effect since April 3, 2026

This act carries an emergency clause, so it took effect as soon as it became law instead of waiting the usual 90 days after the session adjourned (Ky. Constitution § 55).

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This bill creates a trust fund dedicated to supporting people with autism spectrum disorder in Kentucky. Starting with the 2026 tax year, Kentuckians filing individual income tax returns will have the option to donate a portion of their state tax refund directly to this fund. The fund will be administered by the Advisory Council on Autism Spectrum Disorders, with the Cabinet for Health and Family Services required to report annually on its use. Who it may affect: Kentuckians with autism spectrum disorder, their families, and individual income tax filers who choose to contribute.

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