HB220 Alabama 2012 Session

Summary

Primary Sponsor

Jay Love

Republican

Session

Regular Session 2012

Title

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

Summary

HB220 creates an income tax refund check-off to donate to the Alabama Veterinary Medical Foundation for the Spay-Neuter Program.

What This Bill Does

It lets Alabama taxpayers designate a donation on their state income tax return for the Spay-Neuter Program by checking a box for $1, $5, $10, or more. For joint returns, both spouses can designate an amount. The Department of Revenue will total the designated amounts each year and deposit them to the foundation, minus admin costs not to exceed 10%, and the Commissioner may set up the necessary forms and rules. The check-off takes effect on the first day of the third month after the bill becomes law.

Who It Affects

• Individual Alabama taxpayers who file state income tax returns and want to contribute to the Spay-Neuter Program through the check-off.
• The Alabama Veterinary Medical Foundation for the Spay-Neuter Program, which would receive the designated funds (net of up to 10% admin costs) each year.

Key Provisions

• Creates an income tax refund check-off on 2012 and subsequent tax returns for the Alabama Veterinary Medical Foundation for the Spay-Neuter Program, with donation options of $1, $5, $10, or more.
• On joint returns, allows the spouse to designate an amount as well by marking the appropriate box.
• The Department of Revenue must annually determine the total designated amount and deposit it to the Foundation, after administration costs not to exceed 10% of revenue.
• The Commissioner of Revenue is authorized to prescribe and implement forms, rules, and regulations to administer the act.
• Becomes effective on the first day of the third month following passage and governor approval.

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