HI HB1610

Establishes a spay and neuter special fund to be administered by the department of budget and finance to reduce pet overpopulation and free-roaming cat populations through spaying, neutering, and associated veterinary care.

Creates an advisory committee to establish eligibility criteria and disbursement procedures, consisting of representatives from the department of budget and finance, Hawaii Animal Welfare Association, Hawaii Veterinary Medical Association, a private non-profit animal welfare organization, and two members from the general public, each serving three-year terms.

Allows taxpayers with state income tax refunds of $5 or more to designate $5 of their refund to the spay and neuter special fund when filing their state income tax return; joint filers with $10 or more refund may each designate $5.

Requires the advisory committee to submit annual reports to the director of finance detailing total disbursements from the special fund and carry-over funds within ninety days of fiscal year close.

Takes effect upon approval, with the income tax check-off provision applying to taxable years beginning after December 31, 2021.