AZ HB2523

Amends the Companion Animal Spay and Neuter Committee composition to include one member from a county with 300,000 or fewer persons representing an animal welfare entity, replacing a previous requirement for a humane society with animal control authority.

Modifies the Spaying and Neutering of Animals Fund to include monies from a new tax checkoff mechanism in addition to existing sources, with not more than 10 percent of annual deposits used for administration.

Creates Arizona Tax Code Section 43-619 allowing individual income taxpayers to voluntarily contribute to the Spaying and Neutering of Animals Fund by designating a portion of their tax refund or making an additional donation on their tax return.

Requires the Department of Revenue to transfer designated contributions to the Companion Animal Spay and Neuter Committee after deducting any debt setoffs, with the initial administrative cost reimbursed to the state general fund.

Applies retroactively to taxable years beginning after December 31, 2016, and allows current committee members to continue serving until their terms expire.