AL HB529

Adds a voluntary check-off designation to Alabama state individual income tax return forms beginning with the 2011 tax year allowing taxpayers to contribute $1, $5, $10, or more of their refund to the Alabama Veterinary Medical Foundation for the Spay-Neuter Program.

Permits joint return filers to have both spouses independently designate contributions by marking an "X" in the appropriate box on the tax form.

Requires the Department of Revenue to annually determine the total amount designated and deposit it to the Alabama Veterinary Medical Foundation after deducting administrative costs not exceeding 10 percent of revenue collected.

Authorizes the Commissioner of the Department of Revenue to prescribe forms, rules, and regulations necessary to implement and administer the program.

Becomes effective on the first day of the third month following passage and approval by the Governor.