SB86 Summary

• Alabama state individual income tax return forms for the 2012 tax year and thereafter shall include a designation allowing taxpayers to contribute $1, $5, $10, or more of their refund to the Alabama Veterinary Medical Foundation Spay-Neuter Program.

• Joint return filers may each separately designate contributions by placing an "X" in the appropriate box on the state income tax form.

• The Department of Revenue shall determine annually the total amount designated and deposit such funds to the foundation, less administrative costs not to exceed 10 percent of revenue produced.

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

• The act became effective on the first day of the third month following passage and approval by the Governor.