AZ SB1101

Establishes a voluntary tax checkoff on Arizona individual income tax returns allowing taxpayers to contribute portions of refunds or additional amounts to the spaying and neutering of animals fund.

Modifies the companion animal spay and neuter committee membership from seven members to six members, adjusting representation requirements for humane societies based on county population and clarifying organizational affiliations.

Fund monies are distributed annually to qualifying animal welfare organizations and animal control agencies that provide low-cost or free sterilization services for dogs and cats, with up to 10 percent of annual deposits used for administrative costs.

Department of Revenue determines initial administrative costs for implementing the tax checkoff and reports that amount to the committee for transfer 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 normal terms expire.