AL HB402

Add a voluntary income tax refund check-off designation for county humane societies to Alabama state individual income tax return forms beginning with the 2010 tax year and each year thereafter.

Allow taxpayers to designate $1, $5, $10, or more of their state income tax refund to contribute to a county humane society by marking an "X" in the appropriate box on the tax form.

Permit both individual and joint return filers to make separate designations, with spouses able to independently choose to contribute on joint returns.

Require the Department of Revenue to annually calculate total designated amounts and deposit them to the county humane society in the taxpayer's county of residence, after deducting administrative costs not exceeding 10 percent of revenue produced.

Authorize the Commissioner of the Department of Revenue to prescribe forms, rules, and regulations necessary to implement and administer the program, effective the first day of the third month following passage and gubernatorial approval.