Download Zipped Introduced WordPerfect HB0095.ZIP
[Status][Bill Documents][Fiscal Note][Bills Directory]

H.B. 95

             1     

INDIVIDUAL INCOME TAX CONTRIBUTION

             2     
FOR COMMUNITY SPAY AND NEUTER

             3     
PROGRAMS

             4     
2006 GENERAL SESSION

             5     
STATE OF UTAH

             6     
Chief Sponsor: Michael E. Noel

             7     
Senate Sponsor: Thomas V. Hatch

             8     
             9      LONG TITLE
             10      General Description:
             11          This bill amends the Utah Health Code and the Individual Income Tax Act.
             12      Highlighted Provisions:
             13          This bill:
             14          .    creates the Cat and Dog Community Spay and Neuter Program Restricted Account,
             15      provides that the restricted account shall earn interest, and provides that the interest
             16      shall be deposited into the restricted account;
             17          .    describes organizations to which the Department of Health shall distribute
             18      contributions made to the Cat and Dog Community Spay and Neuter Program
             19      Restricted Account;
             20          .    provides the purposes for which an organization that receives a distribution from the
             21      Department of Health may expend the distribution;
             22          .    grants rulemaking authority to the Department of Health;
             23          .    provides for an individual income tax contribution to the Cat and Dog Community
             24      Spay and Neuter Program Restricted Account;
             25          .    provides that if this contribution generates less than $30,000 per taxable year for
             26      three consecutive taxable years, the State Tax Commission shall remove the
             27      designation for the contribution from tax returns and may not collect the


             28      contribution from a resident or nonresident individual; and
             29          .    makes technical changes.
             30      Monies Appropriated in this Bill:
             31          None
             32      Other Special Clauses:
             33          This bill has retrospective operation for taxable years beginning on or after January 1,
             34      2006.
             35      Utah Code Sections Affected:
             36      AMENDS:
             37          59-10-551, as last amended by Chapter 208, Laws of Utah 2005
             38      ENACTS:
             39          26-48-101, Utah Code Annotated 1953
             40          26-48-102, Utah Code Annotated 1953
             41          59-10-550.2, Utah Code Annotated 1953
             42     
             43      Be it enacted by the Legislature of the state of Utah:
             44          Section 1. Section 26-48-101 is enacted to read:
             45     
CHAPTER 48. CAT AND DOG COMMUNITY SPAY AND NEUTER PROGRAM

             46     
RESTRICTED ACCOUNT ACT

             47          26-48-101. Title.
             48          This chapter is known as the "Cat and Dog Community Spay and Neuter Program
             49      Restricted Account Act."
             50          Section 2. Section 26-48-102 is enacted to read:
             51          26-48-102. Cat and Dog Community Spay and Neuter Program Restricted
             52      Account -- Interest -- Use of contributions and interest.
             53          (1) There is created within the General Fund the Cat and Dog Community Spay and
             54      Neuter Program Restricted Account.
             55          (2) The account shall be funded by contributions deposited into the Cat and Dog
             56      Community Spay and Neuter Program Restricted Account in accordance with Section
             57      59-10-550.2 .
             58          (3) (a) The Cat and Dog Community Spay and Neuter Program Restricted Account


             59      shall earn interest.
             60          (b) Interest earned on the Cat and Dog Community Spay and Neuter Program
             61      Restricted Account shall be deposited into the Cat and Dog Community Spay and Neuter
             62      Program Restricted Account.
             63          (4) The department shall distribute contributions and interest deposited into the Cat and
             64      Dog Community Spay and Neuter Program Restricted Account to one or more organizations
             65      that:
             66          (a) are exempt from federal income taxation under Section 501(c)(3), Internal Revenue
             67      Code;
             68          (b) operate a mobile spay and neuter clinic for cats and dogs;
             69          (c) provide annual spay and neuter services at the mobile spay and neuter clinic
             70      described in Subsection (4)(b):
             71          (i) to one or more communities in at least 20 counties in the state; and
             72          (ii) by veterinarians who are licensed by Title 58, Chapter 28, Veterinary Practice Act;
             73      and
             74          (d) (i) spay and neuter cats and dogs owned by persons having low incomes; and
             75          (ii) have established written guidelines for determining what constitutes a person
             76      having a low income in accordance with any rules made by the department as authorized by
             77      Subsection (5)(c).
             78          (5) (a) An organization described in Subsection (4) may apply to the department to
             79      receive a distribution in accordance with Subsection (4).
             80          (b) An organization that receives a distribution from the department in accordance with
             81      Subsection (4):
             82          (i) shall expend the distribution only to spay or neuter dogs and cats:
             83          (A) owned by persons having low incomes;
             84          (B) by veterinarians who are licensed by Title 58, Chapter 28, Veterinary Practice Act;
             85          (C) through a statewide voucher program; and
             86          (D) at a location that:
             87          (I) is not a mobile spay and neuter clinic; and
             88          (II) does not receive any funding from a governmental entity; and
             89          (ii) may not expend the distribution for any administrative cost relating to an


             90      expenditure authorized by Subsection (5)(b)(i).
             91          (c) In accordance with Title 63, Chapter 46a, Utah Administrative Rulemaking Act, the
             92      department may make rules:
             93          (i) providing procedures and requirements for an organization to apply to the
             94      department to receive a distribution in accordance with Subsection (4); and
             95          (ii) to define what constitutes a person having a low income.
             96          Section 3. Section 59-10-550.2 is enacted to read:
             97          59-10-550.2. Contribution to Cat and Dog Community Spay and Neuter Program
             98      Restricted Account.
             99          (1) Except as provided in Section 59-10-551 , for taxable years beginning on or after
             100      January 1, 2006, a resident or nonresident individual that files an individual income tax return
             101      under this chapter may designate on the resident or nonresident individual's individual income
             102      tax return a contribution as provided in this section to be:
             103          (a) deposited into the Cat and Dog Community Spay and Neuter Program Restricted
             104      Account created by Section 26-48-102 ; and
             105          (b) distributed by the Department of Health as provided in Section 26-48-102 .
             106          (2) (a) A resident or nonresident individual may designate as a contribution under this
             107      section any whole dollar amount of $1 or more.
             108          (b) If a resident or nonresident individual designating a contribution under this section:
             109          (i) is owed an individual income tax refund for the taxable year, the amount of the
             110      contribution under this section shall be deducted from the resident or nonresident individual's
             111      individual income tax refund; or
             112          (ii) is not owed an individual income tax refund for the taxable year, the resident or
             113      nonresident individual may remit a contribution under this section with the resident or
             114      nonresident individual's individual income tax return.
             115          (c) If a husband and wife file a single individual income tax return jointly, a
             116      contribution under this section shall be a joint contribution.
             117          (d) A contribution under this section is irrevocable for the taxable year for which the
             118      resident or nonresident individual makes the contribution.
             119          (3) The commission shall:
             120          (a) determine annually the total amount of contributions designated in accordance with


             121      this section; and
             122          (b) credit the amount described in Subsection (3)(a) to the Cat and Dog Community
             123      Spay and Neuter Program Restricted Account created by Section 26-48-102 .
             124          Section 4. Section 59-10-551 is amended to read:
             125           59-10-551. Removal of designation and prohibitions on collection for certain
             126      contributions on income tax form -- Conditions for removal and prohibitions on
             127      collection -- Commission reporting requirements.
             128          (1) (a) [Beginning on January 1, 1998, if] If a contribution or combination of
             129      contributions described in Subsection (1)(b) generate less than $30,000 per year for three
             130      consecutive years, the commission shall remove the designation for the contribution from the
             131      income tax return and may not collect the contribution from a resident or nonresident
             132      individual beginning two taxable years after the three-year period for which the contribution
             133      generates less than $30,000 per year.
             134          (b) The following contributions apply to Subsection (1)(a):
             135          (i) the contribution provided for in Section 59-10-530 ;
             136          (ii) the contribution provided for in Section 59-10-530.5 ;
             137          (iii) the sum of the contributions provided for in Subsection 59-10-549 (1)(a);
             138          (iv) the contribution provided for in Subsection 59-10-549 (1)(b);
             139          (v) the contribution provided for in Section 59-10-550 ; [or]
             140          (vi) the contribution provided for in Section 59-10-550.1 [.]; or
             141          (vii) the contribution provided for in Section 59-10-550.2 .
             142          (2) If the commission removes the designation for a contribution under Subsection (1),
             143      the commission shall report to the Revenue and Taxation Interim Committee that the
             144      commission removed the designation on or before the November interim meeting of the year in
             145      which the commission determines to remove the designation.
             146          Section 5. Retrospective operation.
             147          This bill has retrospective operation for taxable years beginning on or after January 1,
             148      2006.





Legislative Review Note
    as of 1-4-06 1:01 PM


Based on a limited legal review, this legislation has not been determined to have a high
probability of being held unconstitutional.

Office of Legislative Research and General Counsel


[Bill Documents][Bills Directory]