| 47 | | - | PART I SECTION 1. The legislature finds that overpopulation contributes to animal suffering in Hawaii. Spaying and neutering pets are proven ways to reduce pet overpopulation and euthanasia rates. The legislature also finds that the humane reduction of the free-roaming cat population is in the interest of cats, wildlife, the environment, and humans. However, the State does not contribute funds to address these issues. Accordingly, the purpose of this part is to: (1) Establish a spay and neuter special fund; and (2) Allow funds from an income tax check-off to be deposited into the special fund. SECTION 2. Chapter 143, Hawaii Revised Statutes, is amended by adding a new section to be appropriately designated and to read as follows: "§143- Spay and neuter special fund. (a) There is established the spay and neuter special fund to be administered by the department of budget and finance. Moneys received by the department from: (1) State income tax refund designations to the special fund pursuant to section 235-102.5(e); and (2) Appropriations or other moneys made available, shall be deposited into the special fund. All interest earned or accrued on moneys deposited in the special fund shall become part of the special fund. Moneys in the special fund shall be expended to reduce pet overpopulation and the reproduction of free-roaming cats by providing spaying and neutering surgery and associated veterinary care; provided that the uses and expenditures of moneys in the special fund shall follow the eligibility criteria established by the advisory committee established under subsection (b). (b) There is established an advisory committee to assist the department of budget and finance in establishing the eligibility criteria and procedures for disbursements from the special fund; provided that, in establishing the eligibility criteria, the advisory committee shall prioritize funding to organizations that specialize in trap-neuter-release practices. The advisory committee shall include the following: (1) One representative from the department of budget and finance; (2) One representative of the Hawaii Animal Welfare Association or its successor organization, who shall be invited to participate; (3) One representative of the Hawaii Veterinary Medical Association, who shall be invited to participate; (4) One member from a Hawaii-based private, non-profit animal welfare organization, who shall be invited to participate; and (5) Two members from the general public, who shall be invited to participate. Members of the advisory committee shall be selected by the director of finance, who shall select a chairperson from among the members. All members of the advisory committee shall be residents of the State and shall serve three-year terms. All members shall have an active interest in humanely reducing pet overpopulation and reducing the number of free-roaming cats in the State. (c) The advisory committee shall submit an annual report to the director of finance, in a form prescribed by the director, that identifies the total amount of funds that were disbursed from the special fund in the previous fiscal year and the amount of funds to be carried over to the next fiscal year. The advisory committee shall submit the report to the director of finance within ninety days after the close of each fiscal year. (d) The members of the advisory committee shall serve without pay but shall be reimbursed for their actual and necessary expenses, including travel expenses, incurred in carrying out their duties." SECTION 3. Section 235-102.5, Hawaii Revised Statutes, is amended to read as follows: "§235-102.5 Income check-off authorized. (a) Any individual whose state income tax liability for any taxable year is $3 or more may designate $3 of the liability to be paid over to the Hawaii election campaign fund, any other law to the contrary notwithstanding, when submitting a state income tax return to the department. In the case of a joint return of a [husband and wife] married couple having a state income tax liability of $6 or more, each spouse may designate that $3 be paid to the fund. The director of taxation shall revise the individual state income tax form to allow the designation of contributions to the fund on the face of the tax return and immediately above the signature lines. An explanation shall be included which clearly states that the check-off does not constitute an additional tax liability. If no designation was made on the original tax return when filed, a designation may be made by the individual on an amended return filed within twenty months and ten days after the due date for the original return for [such] that taxable year. A designation once made whether by an original or amended return may not be revoked. (b) Notwithstanding any law to the contrary, any individual whose state income tax refund for any taxable year is $2 or more may designate $2 of the refund to be deposited into the school-level minor repairs and maintenance special fund established by section 302A-1504.5, when submitting a state income tax return to the department. In the case of a joint return of a [husband and wife] married couple having a state income tax refund of $4 or more, each spouse may designate that $2 be deposited into the special fund. The director of taxation shall revise the individual state income tax return form to allow the designation of contributions to the special fund on the face of the tax return and immediately above the signature lines. If no designation was made on the original tax return when filed, a designation may be made by the individual on an amended return filed within twenty months and ten days after the due date for the original return for [such] that taxable year. A designation once made, whether by an original or amended return, may not be revoked. (c) Notwithstanding any law to the contrary, any individual whose state income tax refund for any taxable year is $5 or more may designate $5 of the refund to be paid over to the libraries special fund established by section 312-3.6, when submitting a state income tax return to the department. In the case of a joint return of a married couple having a state income tax refund of $10 or more, each spouse may designate that $5 be deposited into the special fund. The director of taxation shall revise the individual state income tax form to allow the designation of contributions to the fund on the face of the tax return and immediately above the signature lines. If no designation was made on the original tax return when filed, a designation may be made by the individual on an amended return filed within twenty months and ten days after the due date for the original return for that taxable year. A designation once made, whether by an original or amended return, may not be revoked. (d) Notwithstanding any law to the contrary, any individual whose state income tax refund for any taxable year is $5 or more may designate $5 of the refund to be paid over as follows: (1) One-third to the Hawaii children's trust fund under section 350B-2; and (2) Two-thirds to be divided equally among: (A) The domestic violence and sexual assault special fund under the department of health in section 321-1.3; (B) The spouse and child abuse special fund under the department of human services in section 346‑7.5; and (C) The spouse and child abuse special account under the judiciary in section 601-3.6. When designated by a taxpayer submitting a state income tax return to the department, the department of budget and finance shall allocate the moneys among the several funds as provided in this subsection. In the case of a joint return of a [husband and wife] married couple having a state income tax refund of $10 or more, each spouse may designate that $5 be paid over as provided in this subsection. The director of taxation shall revise the individual state income tax form to allow the designation of contributions pursuant to this subsection on the face of the tax return and immediately above the signature lines. If no designation was made on the original tax return when filed, a designation may be made by the individual on an amended return filed within twenty months and ten days after the due date for the original return for [such] that taxable year. A designation once made, whether by an original or amended return, may not be revoked. (e) Notwithstanding any law to the contrary, any individual whose state income tax refund for any taxable year is $5 or more may designate $5 of the refund to be deposited into the spay and neuter special fund established by section 143- , when submitting a state income tax return to the department. In the case of a joint return of a married couple having a state income tax refund of $10 or more, each spouse may designate that $5 be deposited into the special fund. The director of taxation shall revise the individual state income tax form to allow the designation of contributions to the fund on the face of the tax return and immediately above the signature lines. If no designation was made on the original tax return when filed, a designation may be made by the individual on an amended return filed within twenty months and ten days after the due date for the original return for that taxable year. A designation once made, whether by an original or amended return, may not be revoked." SECTION 4. There is appropriated out of the general revenues of the State of Hawaii the sum of $ or so much thereof as may be necessary for fiscal year 2022-2023 to be deposited into the spay and neuter special fund. SECTION 5. There is appropriated out of the spay and neuter special fund the sum of $ or so much thereof as may be necessary for fiscal year 2022-2023 for the purposes of this part. The sum appropriated shall be expended by the department of budget and finance for the purposes of this part. PART II SECTION 6. The legislature finds that free-roaming cats in Hawaii pose risks to native wildlife, public health, and animal welfare, and that all stakeholders share the common goal of reducing their numbers. Currently there is no reliable data on the actual number of free-roaming cats on the main Hawaiian islands. A count of free-roaming cats, followed by periodic updates, is necessary to implement programs that are demonstrably effective at achieving population reduction. A free-roaming cat count and updates would allow for evaluation of methods, including trap-neuter-return, and for adaptive management. The purpose of this part is to require the department of land and natural resources to plan free-roaming cat counts on all of the main Hawaiian islands in collaboration with animal welfare groups and organizations. SECTION 7. The department of land and natural resources, in collaboration with animal welfare groups and organizations, shall plan a count of free-roaming cats per main island and submit a report to the legislature no later than twenty days prior to the convening of the regular session of 2023 that includes an estimated timeline for completing the initial count, a schedule for periodic recounts to evaluate methods of achieving population reduction, the budget needed for implementation of the plan, and any proposed legislation necessary to complete the count. SECTION 8. There is appropriated out of the general revenues of the State of Hawaii the sum of $ or so much thereof as may be necessary for fiscal year 2022-2023 for the department of land and natural resources to plan a count of free-roaming cats in collaboration with animal welfare groups and organizations. The sum appropriated shall be expended by the department of land and natural resources for the purposes of this Act. PART III SECTION 9. Statutory material to be repealed is bracketed and stricken. New statutory material is underscored. SECTION 10. This Act shall take effect on July 1, 2050; provided that: (1) Section 3 shall apply to taxable years beginning after December 31, 2021; and (2) Sections 4, 5, and 8 shall take effect on July 1, 2022. |
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| 47 | + | PART I SECTION 1. The legislature finds that overpopulation contributes to animal suffering in Hawaii. Spaying and neutering pets are proven ways to reduce pet overpopulation and euthanasia rates. The legislature also finds that the humane reduction of the free-roaming cat population is in the interest of cats, wildlife, the environment, and humans. However, the State does not contribute funds to address these issues. Accordingly, the purpose of this part is to: (1) Establish a spay and neuter special fund; and (2) Allow funds from an income tax check-off to be deposited into the special fund. SECTION 2. Chapter 143, Hawaii Revised Statutes, is amended by adding a new section to be appropriately designated and to read as follows: "§143- Spay and neuter special fund. (a) There is established the spay and neuter special fund to be administered by the department of budget and finance. Moneys received by the department from: (1) State income tax refund designations to the special fund pursuant to section 235-102.5(e); and (2) Appropriations or other moneys made available, shall be deposited into the special fund. All interest earned or accrued on moneys deposited in the special fund shall become part of the special fund. Moneys in the special fund shall be expended to reduce pet overpopulation and the reproduction of free-roaming cats by providing spaying and neutering surgery and associated veterinary care; provided that the uses and expenditures of moneys in the special fund shall follow the eligibility criteria established by the advisory committee established under subsection (b). (b) There is established an advisory committee to assist the department of budget and finance in establishing the eligibility criteria and procedures for disbursements from the special fund; provided that, in establishing the eligibility criteria, the advisory committee shall prioritize funding to organizations that specialize in trap-neuter-release practices. The advisory committee shall include the following: (1) One representative from the department of budget and finance; (2) One representative of the Hawaii Animal Welfare Association or its successor organization, who shall be invited to participate; (3) One representative of the Hawaii Veterinary Medical Association, who shall be invited to participate; (4) One member from a Hawaii-based private, non-profit animal welfare organization, who shall be invited to participate; and (5) Two members from the general public, who shall be invited to participate. Members of the advisory committee shall be selected by the director of finance, who shall select a chairperson from among the members. All members of the advisory committee shall be residents of the State and shall serve three-year terms. All members shall have an active interest in humanely reducing pet overpopulation and reducing the number of free-roaming cats in the State. (c) The advisory committee shall submit an annual report to the director of finance, in a form prescribed by the director, that identifies the total amount of funds that were disbursed from the special fund in the previous fiscal year and the amount of funds to be carried over to the next fiscal year. The advisory committee shall submit the report to the director of finance within ninety days after the close of each fiscal year. (d) The members of the advisory committee shall serve without pay but shall be reimbursed for their actual and necessary expenses, including travel expenses, incurred in carrying out their duties." SECTION 3. Section 235-102.5, Hawaii Revised Statutes, is amended to read as follows: "§235-102.5 Income check-off authorized. (a) Any individual whose state income tax liability for any taxable year is $3 or more may designate $3 of the liability to be paid over to the Hawaii election campaign fund, any other law to the contrary notwithstanding, when submitting a state income tax return to the department. In the case of a joint return of a [husband and wife] married couple having a state income tax liability of $6 or more, each spouse may designate that $3 be paid to the fund. The director of taxation shall revise the individual state income tax form to allow the designation of contributions to the fund on the face of the tax return and immediately above the signature lines. An explanation shall be included which clearly states that the check-off does not constitute an additional tax liability. If no designation was made on the original tax return when filed, a designation may be made by the individual on an amended return filed within twenty months and ten days after the due date for the original return for [such] that taxable year. A designation once made whether by an original or amended return may not be revoked. (b) Notwithstanding any law to the contrary, any individual whose state income tax refund for any taxable year is $2 or more may designate $2 of the refund to be deposited into the school-level minor repairs and maintenance special fund established by section 302A-1504.5, when submitting a state income tax return to the department. In the case of a joint return of a [husband and wife] married couple having a state income tax refund of $4 or more, each spouse may designate that $2 be deposited into the special fund. The director of taxation shall revise the individual state income tax return form to allow the designation of contributions to the special fund on the face of the tax return and immediately above the signature lines. If no designation was made on the original tax return when filed, a designation may be made by the individual on an amended return filed within twenty months and ten days after the due date for the original return for [such] that taxable year. A designation once made, whether by an original or amended return, may not be revoked. (c) Notwithstanding any law to the contrary, any individual whose state income tax refund for any taxable year is $5 or more may designate $5 of the refund to be paid over to the libraries special fund established by section 312-3.6, when submitting a state income tax return to the department. In the case of a joint return of a married couple having a state income tax refund of $10 or more, each spouse may designate that $5 be deposited into the special fund. The director of taxation shall revise the individual state income tax form to allow the designation of contributions to the fund on the face of the tax return and immediately above the signature lines. If no designation was made on the original tax return when filed, a designation may be made by the individual on an amended return filed within twenty months and ten days after the due date for the original return for that taxable year. A designation once made, whether by an original or amended return, may not be revoked. (d) Notwithstanding any law to the contrary, any individual whose state income tax refund for any taxable year is $5 or more may designate $5 of the refund to be paid over as follows: (1) One-third to the Hawaii children's trust fund under section 350B-2; and (2) Two-thirds to be divided equally among: (A) The domestic violence and sexual assault special fund under the department of health in section 321-1.3; (B) The spouse and child abuse special fund under the department of human services in section 346‑7.5; and (C) The spouse and child abuse special account under the judiciary in section 601-3.6. When designated by a taxpayer submitting a state income tax return to the department, the department of budget and finance shall allocate the moneys among the several funds as provided in this subsection. In the case of a joint return of a [husband and wife] married couple having a state income tax refund of $10 or more, each spouse may designate that $5 be paid over as provided in this subsection. The director of taxation shall revise the individual state income tax form to allow the designation of contributions pursuant to this subsection on the face of the tax return and immediately above the signature lines. If no designation was made on the original tax return when filed, a designation may be made by the individual on an amended return filed within twenty months and ten days after the due date for the original return for [such] that taxable year. A designation once made, whether by an original or amended return, may not be revoked. (e) Notwithstanding any law to the contrary, any individual whose state income tax refund for any taxable year is $5 or more may designate $5 of the refund to be deposited into the spay and neuter special fund established by section 143- , when submitting a state income tax return to the department. In the case of a joint return of a married couple having a state income tax refund of $10 or more, each spouse may designate that $5 be deposited into the special fund. The director of taxation shall revise the individual state income tax form to allow the designation of contributions to the fund on the face of the tax return and immediately above the signature lines. If no designation was made on the original tax return when filed, a designation may be made by the individual on an amended return filed within twenty months and ten days after the due date for the original return for that taxable year. A designation once made, whether by an original or amended return, may not be revoked." SECTION 4. There is appropriated out of the general revenues of the State of Hawaii the sum of $ or so much thereof as may be necessary for fiscal year 2022-2023 to be deposited into the spay and neuter special fund. SECTION 5. There is appropriated out of the spay and neuter special fund the sum of $ or so much thereof as may be necessary for fiscal year 2022-2023 for the purposes of this part. The sum appropriated shall be expended by the department of budget and finance for the purposes of this part. PART II SECTION 6. The legislature finds that feral cats contribute to widespread ecological disruptions that threaten native wildlife, particularly in island jurisdictions. The legislature additionally finds that feral cats are responsible for the spread of diseases such as Toxoplasma gondii -- a potentially lethal parasite shed exclusively in the fecal matter of cats that contaminates terrestrial, freshwater, and marine environments and has been shown to negatively impact birds, humans, and other mammals that may become infected with toxoplasmosis. The legislature further finds that there is strong support among Hawaii residents for effective management to reduce the abundance of feral or free-roaming cats in the Hawaiian islands. The legislature believes that the State must actively manage its invasive feral cat population in the interest of public safety and for the protection of critically endangered native wildlife. The purpose of this part is to require the department of land and natural resources, in collaboration with animal welfare groups and organizations, to conduct a point-in-time count of feral cats per main island by June 30, 2023. SECTION 7. (a) The department of land and natural resources, in collaboration with animal welfare groups and organizations, shall conduct a point-in-time count of feral cats per main island by June 30, 2023. (b) The point-in-time count under this section shall include the population and distribution of feral cats on each main island. (c) The department of land and natural resources shall submit a report of its findings and recommendations, including any proposed legislation to the legislature no later than twenty days prior to the convening of the regular session of 2024. PART III SECTION 8. Statutory material to be repealed is bracketed and stricken. New statutory material is underscored. SECTION 9. This Act shall take effect on July 1, 2050; provided that: (1) Section 3 shall apply to taxable years beginning after December 31, 2021; and (2) Sections 4 and 5 shall take effect on July 1, 2022. |
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| 48 | 48 | | |
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| 49 | 49 | | PART I |
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| 50 | 50 | | |
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| 51 | 51 | | SECTION 1. The legislature finds that overpopulation contributes to animal suffering in Hawaii. Spaying and neutering pets are proven ways to reduce pet overpopulation and euthanasia rates. The legislature also finds that the humane reduction of the free-roaming cat population is in the interest of cats, wildlife, the environment, and humans. However, the State does not contribute funds to address these issues. |
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| 52 | 52 | | |
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| 53 | 53 | | Accordingly, the purpose of this part is to: |
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| 54 | 54 | | |
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| 55 | 55 | | (1) Establish a spay and neuter special fund; and |
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| 56 | 56 | | |
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| 57 | 57 | | (2) Allow funds from an income tax check-off to be deposited into the special fund. |
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| 58 | 58 | | |
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| 59 | 59 | | SECTION 2. Chapter 143, Hawaii Revised Statutes, is amended by adding a new section to be appropriately designated and to read as follows: |
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| 60 | 60 | | |
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| 61 | 61 | | "§143- Spay and neuter special fund. (a) There is established the spay and neuter special fund to be administered by the department of budget and finance. Moneys received by the department from: |
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| 62 | 62 | | |
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| 63 | 63 | | (1) State income tax refund designations to the special fund pursuant to section 235-102.5(e); and |
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| 64 | 64 | | |
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| 65 | 65 | | (2) Appropriations or other moneys made available, |
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| 66 | 66 | | |
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| 67 | 67 | | shall be deposited into the special fund. All interest earned or accrued on moneys deposited in the special fund shall become part of the special fund. Moneys in the special fund shall be expended to reduce pet overpopulation and the reproduction of free-roaming cats by providing spaying and neutering surgery and associated veterinary care; provided that the uses and expenditures of moneys in the special fund shall follow the eligibility criteria established by the advisory committee established under subsection (b). |
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| 68 | 68 | | |
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| 69 | 69 | | (b) There is established an advisory committee to assist the department of budget and finance in establishing the eligibility criteria and procedures for disbursements from the special fund; provided that, in establishing the eligibility criteria, the advisory committee shall prioritize funding to organizations that specialize in trap-neuter-release practices. |
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| 70 | 70 | | |
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| 71 | 71 | | The advisory committee shall include the following: |
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| 72 | 72 | | |
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| 73 | 73 | | (1) One representative from the department of budget and finance; |
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| 74 | 74 | | |
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| 75 | 75 | | (2) One representative of the Hawaii Animal Welfare Association or its successor organization, who shall be invited to participate; |
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| 76 | 76 | | |
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| 77 | 77 | | (3) One representative of the Hawaii Veterinary Medical Association, who shall be invited to participate; |
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| 78 | 78 | | |
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| 79 | 79 | | (4) One member from a Hawaii-based private, non-profit animal welfare organization, who shall be invited to participate; and |
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| 80 | 80 | | |
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| 81 | 81 | | (5) Two members from the general public, who shall be invited to participate. |
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| 82 | 82 | | |
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| 83 | 83 | | Members of the advisory committee shall be selected by the director of finance, who shall select a chairperson from among the members. All members of the advisory committee shall be residents of the State and shall serve three-year terms. All members shall have an active interest in humanely reducing pet overpopulation and reducing the number of free-roaming cats in the State. |
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| 84 | 84 | | |
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| 85 | 85 | | (c) The advisory committee shall submit an annual report to the director of finance, in a form prescribed by the director, that identifies the total amount of funds that were disbursed from the special fund in the previous fiscal year and the amount of funds to be carried over to the next fiscal year. The advisory committee shall submit the report to the director of finance within ninety days after the close of each fiscal year. |
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| 86 | 86 | | |
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| 87 | 87 | | (d) The members of the advisory committee shall serve without pay but shall be reimbursed for their actual and necessary expenses, including travel expenses, incurred in carrying out their duties." |
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| 88 | 88 | | |
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| 89 | 89 | | SECTION 3. Section 235-102.5, Hawaii Revised Statutes, is amended to read as follows: |
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| 90 | 90 | | |
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| 91 | 91 | | "§235-102.5 Income check-off authorized. (a) Any individual whose state income tax liability for any taxable year is $3 or more may designate $3 of the liability to be paid over to the Hawaii election campaign fund, any other law to the contrary notwithstanding, when submitting a state income tax return to the department. In the case of a joint return of a [husband and wife] married couple having a state income tax liability of $6 or more, each spouse may designate that $3 be paid to the fund. The director of taxation shall revise the individual state income tax form to allow the designation of contributions to the fund on the face of the tax return and immediately above the signature lines. An explanation shall be included which clearly states that the check-off does not constitute an additional tax liability. If no designation was made on the original tax return when filed, a designation may be made by the individual on an amended return filed within twenty months and ten days after the due date for the original return for [such] that taxable year. A designation once made whether by an original or amended return may not be revoked. |
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| 92 | 92 | | |
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| 93 | 93 | | (b) Notwithstanding any law to the contrary, any individual whose state income tax refund for any taxable year is $2 or more may designate $2 of the refund to be deposited into the school-level minor repairs and maintenance special fund established by section 302A-1504.5, when submitting a state income tax return to the department. In the case of a joint return of a [husband and wife] married couple having a state income tax refund of $4 or more, each spouse may designate that $2 be deposited into the special fund. The director of taxation shall revise the individual state income tax return form to allow the designation of contributions to the special fund on the face of the tax return and immediately above the signature lines. If no designation was made on the original tax return when filed, a designation may be made by the individual on an amended return filed within twenty months and ten days after the due date for the original return for [such] that taxable year. A designation once made, whether by an original or amended return, may not be revoked. |
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| 94 | 94 | | |
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| 95 | 95 | | (c) Notwithstanding any law to the contrary, any individual whose state income tax refund for any taxable year is $5 or more may designate $5 of the refund to be paid over to the libraries special fund established by section 312-3.6, when submitting a state income tax return to the department. In the case of a joint return of a married couple having a state income tax refund of $10 or more, each spouse may designate that $5 be deposited into the special fund. The director of taxation shall revise the individual state income tax form to allow the designation of contributions to the fund on the face of the tax return and immediately above the signature lines. If no designation was made on the original tax return when filed, a designation may be made by the individual on an amended return filed within twenty months and ten days after the due date for the original return for that taxable year. A designation once made, whether by an original or amended return, may not be revoked. |
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| 96 | 96 | | |
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| 97 | 97 | | (d) Notwithstanding any law to the contrary, any individual whose state income tax refund for any taxable year is $5 or more may designate $5 of the refund to be paid over as follows: |
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| 98 | 98 | | |
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| 99 | 99 | | (1) One-third to the Hawaii children's trust fund under section 350B-2; and |
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| 100 | 100 | | |
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| 101 | 101 | | (2) Two-thirds to be divided equally among: |
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| 102 | 102 | | |
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| 103 | 103 | | (A) The domestic violence and sexual assault special fund under the department of health in section 321-1.3; |
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| 104 | 104 | | |
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| 105 | 105 | | (B) The spouse and child abuse special fund under the department of human services in section 346‑7.5; and |
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| 106 | 106 | | |
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| 107 | 107 | | (C) The spouse and child abuse special account under the judiciary in section 601-3.6. |
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| 108 | 108 | | |
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| 109 | 109 | | When designated by a taxpayer submitting a state income tax return to the department, the department of budget and finance shall allocate the moneys among the several funds as provided in this subsection. In the case of a joint return of a [husband and wife] married couple having a state income tax refund of $10 or more, each spouse may designate that $5 be paid over as provided in this subsection. The director of taxation shall revise the individual state income tax form to allow the designation of contributions pursuant to this subsection on the face of the tax return and immediately above the signature lines. If no designation was made on the original tax return when filed, a designation may be made by the individual on an amended return filed within twenty months and ten days after the due date for the original return for [such] that taxable year. A designation once made, whether by an original or amended return, may not be revoked. |
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| 110 | 110 | | |
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| 111 | 111 | | (e) Notwithstanding any law to the contrary, any individual whose state income tax refund for any taxable year is $5 or more may designate $5 of the refund to be deposited into the spay and neuter special fund established by section 143- , when submitting a state income tax return to the department. In the case of a joint return of a married couple having a state income tax refund of $10 or more, each spouse may designate that $5 be deposited into the special fund. The director of taxation shall revise the individual state income tax form to allow the designation of contributions to the fund on the face of the tax return and immediately above the signature lines. If no designation was made on the original tax return when filed, a designation may be made by the individual on an amended return filed within twenty months and ten days after the due date for the original return for that taxable year. A designation once made, whether by an original or amended return, may not be revoked." |
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| 112 | 112 | | |
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| 113 | 113 | | SECTION 4. There is appropriated out of the general revenues of the State of Hawaii the sum of $ or so much thereof as may be necessary for fiscal year 2022-2023 to be deposited into the spay and neuter special fund. |
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| 114 | 114 | | |
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| 115 | 115 | | SECTION 5. There is appropriated out of the spay and neuter special fund the sum of $ or so much thereof as may be necessary for fiscal year 2022-2023 for the purposes of this part. |
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| 116 | 116 | | |
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| 117 | 117 | | The sum appropriated shall be expended by the department of budget and finance for the purposes of this part. |
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| 118 | 118 | | |
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| 119 | 119 | | PART II |
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| 120 | 120 | | |
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