CA AB1983

Establishes the Prevention of Animal Homelessness and Cruelty Voluntary Tax Contribution Fund to receive taxpayer contributions in excess of their tax liability for animal welfare programs.

Allows individuals to designate contributions of one dollar or more on tax returns to support programs preventing cat and dog homelessness, including spay and neuter services.

Allocates fund revenues to the Franchise Tax Board and Controller for reimbursement of administrative costs, and to the Department of Food and Agriculture for public awareness activities (up to 5 percent), grant program administration (up to 5 percent), and grants through the existing Pet Lover's Fund program.

Remains operative until January 1 of the seventh calendar year following the fund's first appearance on tax returns, or earlier if annual contributions fall below $250,000, at which point it repeals effective December 1 of that year.

Requires any contributions designated before repeal to continue being transferred and disbursed according to the fund's provisions even after the article's repeal.