HI SB2208

Establishes a Spay and Neuter Special Fund administered by the Department of Budget and Finance to reduce feral animal populations through spaying and neutering programs, public education, and prevention of homeless animal overpopulation.

Allows taxpayers with state income tax refunds of a specified amount to designate a portion of their refund to be deposited into the Spay and Neuter Special Fund via a check-off option on their tax return.

Creates an advisory committee of up to eight members (including representatives from humane societies, animal rescue organizations, veterinarians, and the general public) to establish eligibility criteria and procedures for fund disbursements.

Requires the advisory committee to submit annual reports to the Director of Finance documenting fund disbursements and carryover amounts within ninety days of each fiscal year's close.

Takes effect July 1, 2050, and repeals July 1, 2055, though tax return provisions apply to taxable years beginning after December 31, 2011.