SB86 Alabama 2012 Session

Updated Feb 27, 2026

Low Interest

Summary

Primary Sponsor: Cam Ward
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: Implements an income tax refund check-off to support the Alabama Veterinary Medical Foundation’s Spay-Neuter Program.
What This Bill Does
Starting with the 2012 tax year, individual Alabama residents filing state tax returns can opt to designate a contribution to the Alabama Veterinary Medical Foundation for the Spay-Neuter Program. Each year, the Department of Revenue will total all designated contributions and forward that money to the Foundation, after subtracting administrative costs not to exceed 5% of the designated amount. The Commissioner of Revenue can set up the necessary forms, rules, and regulations to run the program. The law becomes effective on the first day of the third month after it is passed and approved by the Governor.

Who It Affects
State individual income taxpayers: may choose to contribute on their tax return; their donations help fund the Spay-Neuter Program.
Alabama Veterinary Medical Foundation for the Spay-Neuter Program: will receive the designated donations collected via the tax check-off and use them for the program, subject to the admin cost cap.

Key Provisions
A designation to contribute must be included on the 2012 and later individual income tax returns.
Department of Revenue will determine total designated contributions each year and deposit them to the Foundation, minus admin costs not to exceed 5%.
The Commissioner may prescribe forms, rules, and regulations to implement the act.
The act takes effect on the first day of the third month after 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