BILL ANALYSIS
AB 2291
Page 1
CONCURRENCE IN SENATE AMENDMENTS
AB 2291 (Mendoza)
As Amended August 13, 2008
Majority vote
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|ASSEMBLY: |64-10|(May 15, 2008) |SENATE: |29-9 |(August 18, |
| | | | | |2008) |
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Original Committee Reference: REV. & TAX.
SUMMARY : Authorizes the addition of the Municipal Shelter
Spay-Neuter Fund (Fund) checkoff to the personal income tax
(PIT) form upon the removal of another voluntary contribution
fund (VCF) from the form.
The Senate amendments :
1)Change the Fund's name from the "Low Cost/Free Spay-Neuter
Fund" to the "Municipal Shelter Spay-Neuter Fund".
2)Provide that Fund monies will be allocated to the California
Department of Food and Agriculture (CDFA) for distribution of
grants to "eligible municipal shelters".
3)Define an "eligible municipal shelter" as a city or county
animal control agency or shelter that is current on its
reporting requirements to the State Department of Public
Health (DPH), Veterinary Public Health Section, and offers
spay and neuter services for dogs and cats owned by individual
members of the public.
4)Provide that grants shall be made available to provide spay
and neuter services and programs for dogs and cats.
5)Provide that no grant shall be made, and no grant funds shall
be used, to spay or neuter any animal that is impounded by an
eligible municipal shelter. Further, if CDFA determines that
an eligible municipal shelter has misused its grant funds,
that shelter shall no longer be eligible for grants.
6)Provide that CDFA shall do all of the following:
a) Accept grant applications from eligible municipal
AB 2291
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shelters;
b) Process and approve, or reject all applications on a
first-come-first-served basis, in the following manner:
i) Eligible municipal shelters processing fewer than
5,000 dogs and cats each year shall receive up to $7,500;
ii) Eligible municipal shelters processing between 5,000
and 25,000 dogs and cats each year shall receive up to
$15,000; and,
iii) Eligible municipal shelters processing more than
25,000 dogs and cats shall receive up to $22,500.
c) Make applications available to eligible municipal
shelters on the first day of the second calendar year after
the Fund first appears on the form.
7)Provide that any grants distributed create an additional
funding source for spay and neuter services for eligible
municipal shelters and shall be used to supplement, not
supplant, other funding sources.
8)Require DPH, upon the written request of CDFA, to make
available information regarding whether a city or county
animal control agency or shelter is current on its reporting
requirements.
EXISTING LAW :
1)Allows taxpayers to designate on their PIT returns a
contribution to any of 11 VCFs.
2)Except for the California Seniors Special Fund, each VCF has a
specific sunset date.
3)Except for the California Seniors Special Fund, the California
Firefighters' Memorial Fund, and the California Peace Officer
Foundation Memorial Fund, each VCF must meet a minimum annual
contribution amount to remain in effect.
4)Except for the California Fund for Senior Citizens, each of
the VCF minimum contribution amounts is adjusted annually for
inflation.
AB 2291
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AS PASSED BY THE ASSEMBLY , this bill:
1)Provided that all money transferred to the Fund, upon
appropriation by the Legislature, would be allocated as
follows:
a) To the Franchise Tax Board (FTB) and the State
Controller for reimbursement of costs incurred in
administering the checkoff; and,
b) To CDFA for allocation to municipal shelters for the
purposes of providing low cost or free spay-neuter
services.
2)Defined "municipal shelter" as a city or county animal control
agency or shelter.
3)Provided for the VCF's automatic repeal on either January 1 of
the fifth taxable year following the VCF's first appearance on
the PIT return or on January 1 of an earlier year, if FTB
estimated that the annual contribution amount would be less
than $250,000, or an adjusted amount for subsequent taxable
years.
FISCAL EFFECT : FTB estimates annual revenue losses, resulting
from contribution deductions, to be around $15,000 annually.
COMMENTS : The author notes, "Each year almost 1 million healthy
dogs and cats are born in California. Unfortunately many of
these animals find themselves on the streets without a home or
owner. Eventually most are placed in animal shelters." The
author goes on to note, "Education has been a large factor but
so has the cost. Sterilization of cats ranges fro[m] $60 to
$150 while the costs for dogs range from $200 - $450. For lower
income Californians this is a difficult expenditure."
Analysis Prepared by : M. David Ruff / REV. & TAX. / (916)
319-2098
FN: 0006900