Personal income taxes: voluntary contributions: Prevention of Animal Homelessness and Cruelty Voluntary Tax Contribution Fund.

Existing law allows an individual, until specified conditions are met, or until January 1, 2022, to designate on the individual's personal income tax return that a specified amount in excess of the individual's tax liability be contributed to the Prevention of Animal Homelessness and Cruelty Fund. Existing law requires that money contributed to the fund, upon appropriation by the Legislature, be allocated to, among others, the Department of Food and Agriculture to, among other things, through the distribution of competitive grants, distribute up to $250,000 to a city, county, or city and county animal control agency or shelter, as specified, for the purpose of supporting spay and neuter activities by that entity to prevent and eliminate cat and dog homelessness. Existing law requires that contributions to the Prevention of Animal Homelessness and Cruelty Fund equal or exceed a $250,000 minimum contribution amount for a calendar year, which is required to be adjusted for inflation, in order to continue appearing on the tax return. Under existing law, there are general administrative provisions applicable to these voluntary contributions, which, among other things, provide for the disbursement of contributions following repeal of the fund provisions and require undesignated funds to be transferred to the General Fund. Existing law requires any new or extended voluntary contribution to include the words "voluntary tax contribution" in the name of the fund, to require the administering agency to include specified information about the fund on its internet website, to continuously appropriate from the fund the contributions made to the administering agency, and to set a minimum contribution amount for the continuation of any voluntary tax contribution on the tax return form and a generally applicable repeal date for a voluntary tax contribution. This bill would rename the fund as the Prevention of Animal Homelessness and Cruelty Voluntary Tax Contribution Fund and continuously appropriate those funds to be allocated as required by existing law. This bill would additionally permit a society for the prevention of cruelty to animals affiliate or a humane society affiliate that is under contract to provide all animal control services for a local public agency to receive funds from the distribution of up to $250,000 described above, from contributions received on and after January 1, 2020. The bill also would require the department to report on its internet website specified information regarding, among other things, the process for awarding money. The bill would repeal the provisions related to the fund on January 1, 2023, or on a specified earlier date if conditions relating to the minimum contribution amount are not met, and would delete the provisions requiring the minimum contribution amount to be adjusted for inflation. By continuously appropriating the funds described above, the bill would make an appropriation.