SB27 Alabama 2011 Session

Summary

Primary Sponsor

Cam Ward

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

SB27 would create an income tax refund check-off to send money from Alabama taxpayers' refunds to the Alabama Veterinary Medical Foundation for the Spay-Neuter Program.

What This Bill Does

It adds a check-off on state individual income tax returns for 2011 and later to designate $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 tally the total designated each year and deposit it to the foundation, minus administrative costs up to 10%. The Commissioner of Revenue would set up the necessary forms, rules, and regulations to implement the program. The law becomes effective on the first day of the third month after passage and governor approval.

Who It Affects

• Individual taxpayers who file Alabama state income tax returns: can designate a portion of their refund to the Spay-Neuter Program.
• Married couples filing jointly: either spouse can designate an amount to the program on their joint return.
• Alabama Veterinary Medical Foundation for the Spay-Neuter Program: receives designated funds collected through the check-off.
• Alabama Department of Revenue: collects, tallies, and transfers designated funds to the foundation, and implements related rules.

Key Provisions

• Adds a new income tax refund check-off on 2011 and later state tax forms for contributions to the Alabama Veterinary Medical Foundation for the Spay-Neuter Program.
• Taxpayers may designate $1, $5, $10, or more from their refund; on joint returns, the spouse may designate as well.
• The Department of Revenue must determine the total designated amounts annually and deposit them to the foundation, minus administrative costs not to exceed 10%.
• The Commissioner of Revenue is authorized to prescribe forms, rules, and regulations to implement and administer the program.
• 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