AL HB500

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

Joint tax return filers may each independently designate a contribution amount by marking an "X" in the appropriate box on the state income tax form.

The Department of Revenue shall annually calculate total designated contributions and deposit the amounts to the Alabama Veterinary Medical Foundation, after deducting administrative costs not to exceed 10 percent of revenue collected.

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

The act becomes effective on the first day of the third month following passage and gubernatorial approval.