HB529 Alabama 2010 Session

Summary

Primary Sponsor

Cam Ward

Republican

Session

Regular Session 2010

Title

Alabama Veterinary Medical Association for the Spay-Neuter Program, income tax refund check-off for voluntary contribution to, duties to Revenue Department

Summary

HB529 creates an income tax refund check-off to donate to the Alabama Veterinary Medical Foundation for the Spay-Neuter Program, with funds routed to county humane societies.

What This Bill Does

The bill adds a check-off on the 2011 and later Alabama income tax forms allowing individuals to donate $1, $5, $10, or more to the Alabama Veterinary Medical Foundation for the Spay-Neuter Program. On joint returns, the spouse can also designate an amount. The Department of Revenue would annually total these designations and deposit the funds to the county humane society in the taxpayer’s county (for the Foundation’s Spay-Neuter Program), after subtracting administration costs up to 10%. The Commissioner of Revenue would establish the necessary forms, rules, and regulations to implement the program. The act becomes effective on the first day of the third month after passage and governor approval.

Who It Affects

• Individual Alabama state tax filers who choose to donate via the new check-off and the amount designated ($1, $5, $10, or more)
• Spouses filing a joint return, who may designate an additional amount
• County humane societies in Alabama, which would receive the designated funds in the taxpayer’s county to support the Spay-Neuter Program
• The Alabama Veterinary Medical Foundation for the Spay-Neuter Program, which is the program supported by the donations
• The Alabama Department of Revenue, which would collect totals, apply up to 10% admin costs, and distribute the funds

Key Provisions

• Adds a new designation on 2011 and later state income tax returns: 'THE ALABAMA VETERINARY MEDICAL FOUNDATION SPAY-NEUTER PROGRAM' with check-off amounts of $1, $5, $10, or more
• On joint returns, permits the spouse to designate a contribution amount as well
• Contributions are credited to the Alabama Veterinary Medical Foundation for the Spay-Neuter Program
• The Department of Revenue must determine annually the total designated and deposit the funds (minus admin costs up to 10%) to the county humane society in the taxpayer’s county for the Foundation’s program
• The Commissioner of the Department of Revenue is authorized to prescribe forms, rules, and regulations to implement and administer the act
• The act becomes effective on the first day of the third month after its passage and governor approval

AI-generated summary using openai/gpt-5-nano on Feb 25, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Taxation