HI HB220

Establishes a Spay and Neuter Special Fund administered by the Department of Budget and Finance to reduce animal overpopulation and free-roaming cat populations through spaying, neutering, and associated veterinary care.

Allows individual taxpayers with state income tax refunds of $5 or more to designate $5 to the special fund on their tax returns; married couples may each designate $5 if their joint refund is $10 or more.

Creates an advisory committee chaired by the Board of Agriculture to establish eligibility criteria for fund disbursements, with prioritization for trap-neuter-release organizations, including representatives from animal welfare, veterinary, and public sectors.

Appropriates $50,000 from general revenues for fiscal years 2023-2024 and 2024-2025 to the spay and neuter special fund, with the same amount appropriated from the fund for expenditure by the Department of Budget and Finance.

Becomes effective June 30, 3000, with provisions for income tax check-off designations applying to taxable years beginning after December 31, 2022.