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Bill Summary · HB 217

Summary of HB 217 (2026RS) — Kentucky

Purpose and intent

HB 217 proposes to designate a portion of individual income tax refunds to support the animal control and care fund. The bill aims to create a mechanism for taxpayers to voluntarily contribute to this fund when filing their state income tax return, thereby providing dedicated funding for animal control and animal care activities in Kentucky.

Key provisions and changes

  • Designation of funds: Introduces an option on the state income tax return for filers to contribute a specified amount (or allow a percentage, if applicable) to the animal control and care fund. The exact contribution amount (dollar or percentage) and the method for designation would be determined by the bill's text and any implementing regulations.
  • Fund purpose: The designated contributions would be deposited into the animal control and care fund, which is intended to support programs and activities related to animal control, sheltering, animal welfare services, and related care costs.
  • Administration and oversight: The bill would establish how the fund is to be administered, including fiscal management, reporting requirements, and accountability measures to ensure contributions are used for designated purposes.
  • Relationship to general revenue: Contributions are voluntary and in addition to the taxpayer’s liability; they would affect only the amount of a tax refund designated for the fund, not existing tax obligations beyond what the taxpayer owes.
  • Intergovernmental and statutory references: The designation program would align with Kentucky tax laws and applicable statutes governing special funds and charitable contributions.

Who would be affected

  • Taxpayers filing Kentucky individual income tax returns: They would have the option to designate part of their refund to the animal control and care fund when filing.
  • Animal control and care programs/entities: Potentially increased funding to support operations, shelters, veterinary care, adoption programs, and related services.
  • State government and fund administrators: Responsible for implementing the designation process, collecting designated funds, and providing annual reporting on contributions and fund usage.

Procedural and timeline aspects

  • Introduction and committee referrals:
    • Introduced in the Kentucky House of Representatives on January 7, 2026.
    • Referred to the Committee on Committees for initial consideration, and subsequently to the Appropriations & Revenue Committee on January 14, 2026.
  • Next steps (typical): If advanced, the bill would require passage by both chambers (House and Senate) and enactment by the governor. Implementing regulations or guidance may be issued to operationalize the designation on tax forms and fund administration.

Potential impact and considerations

  • Funding impact: Adds an additional voluntary funding stream for animal welfare programs without increasing tax liability. The total impact depends on taxpayer participation and the design details (e.g., minimum/maximum designation, opt-in mechanism).
  • Administrative considerations: Requires establishment of clear guidelines for designations, tracking of contributions, and transparent reporting to ensure accountability and public trust.
  • Policy implications: Signals legislative support for animal welfare and could complement existing state efforts to address animal control, sheltering, and care needs.

If you would like, I can tailor this summary to include a line-by-line breakdown of the bill’s sections or track amendments as they become available.

Compiled from official sources — confirm details with the bill’s official record.

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