HB220 Summary

• Requires Alabama state individual income tax return forms starting in 2012 tax year to include a voluntary check-off designation for the Alabama Veterinary Medical Foundation Spay-Neuter Program

• Allows taxpayers to designate $1, $5, $10, or more of their state income tax refund to the foundation by marking an "X" on the tax form, with spouses on joint returns able to make separate designations

• Directs the Department of Revenue to annually determine total designated amounts and deposit them to the foundation after deducting administrative costs not exceeding 10 percent of revenue collected

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

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