NC S917

Allows individuals to donate all or part of their state income tax refund to a Spay/Neuter Account in the Department of Agriculture and Consumer Services for spaying and neutering dogs and cats.

Requires the Secretary to provide space and language on the individual income tax form for taxpayers to elect this contribution option.

Mandates that tax instructions include an explanation that contributions will reduce the population of unwanted animals in the state.

Contributions become irrevocable upon filing the tax return and are transmitted to the State Treasurer for deposit in the Spay/Neuter Account.

Effective for taxable years beginning January 1, 2013, with funds intended as additional appropriations rather than replacement funding for existing spay/neuter programs.