SB27 Summary

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

• Allows both individual taxpayers and spouses on joint returns to independently designate refund contributions by marking an "X" on the appropriate box of their state income tax form.

• Directs the Department of Revenue to annually determine total designated amounts and deposit them to the Alabama Veterinary Medical Foundation, with administration costs not exceeding 10 percent of revenue produced.

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

• Takes effect on the first day of the third month following passage and approval by the Governor.