Skip to main content

HB500 Alabama 2011 Session

Updated Feb 27, 2026
Low Interest

Summary

Primary Sponsor
Jay Love
Jay Love
Republican
Session
Regular Session 2011
Title
Alabama Veterinary Medical Foundation for the Spay-Neuter Program, income tax refund check-off for voluntary contribution to, duties to Revenue Department
Summary

This bill creates an income tax refund check-off allowing Alabama taxpayers to donate to the Alabama Veterinary Medical Foundation for the Spay-Neuter Program.

What This Bill Does

It adds a checkbox on the 2011 and later state income tax forms to designate $1, $5, $10, or more to the Alabama Veterinary Medical Foundation for the Spay-Neuter Program. On joint returns, the spouse may designate an amount as well. The Department of Revenue will total the designated contributions each year and deposit them to the foundation after administrative costs not to exceed 10 percent. The Commissioner of Revenue may create the necessary forms, rules, and regulations to implement the program, and the act becomes effective on the first day of the third month after its passage and approval by the Governor (or upon becoming law).

Who It Affects
  • Individual Alabama state income taxpayers who choose to donate via the new check-off
  • Spouses on joint returns, who may designate an amount via the spouse checkbox
  • Alabama Veterinary Medical Foundation for the Spay-Neuter Program, as the recipient of designated funds
  • Alabama Department of Revenue, which will collect and deposit the designated funds and administer the check-off
Key Provisions
  • Adds a tax refund check-off on 2011 and later income tax returns to designate $1, $5, $10, or more to the Alabama Veterinary Medical Foundation for the Spay-Neuter Program
  • On joint returns, the spouse may designate an amount using a checkbox
  • Department of Revenue will total designated amounts each year and deposit them to the foundation, minus admin costs not to exceed 10 percent
  • Commissioner of Revenue may prescribe forms, rules, and regulations to implement and administer the check-off
  • Effective date: the act becomes effective on the first day of the third month after passage and governor's approval (or upon becoming law)
AI-generated summary using openai/gpt-5-nano on Feb 24, 2026. May contain errors — refer to the official bill text for accuracy.
Subjects
Taxation

Bill Actions

Pending third reading on day 30 Favorable from Finance and Taxation Education

Read for the second time and placed on the calendar

Read for the first time and referred to the Senate committee on Finance and Taxation Education

Motion to Read a Third Time and Pass adopted Roll Call 967

Third Reading Passed

Read for the second time and placed on the calendar

Read for the first time and referred to the House of Representatives committee on Ways and Means Education

Bill Text

Votes

Motion to Read a Third Time and Pass

May 31, 2011 House Passed
Yes 93
Abstained 1
Absent 11

Documents

Source: Alabama Legislature