The bill amends sections 955.201 and 5747.113 of the Revised Code and enacts section 955.202 to create a new income tax refund designation aimed at assisting low-income individuals with the spaying and neutering of their pets. It establishes the "Ohio pet fund," which is a nonprofit organization that will provide financial assistance to eligible organizations such as animal shelters and veterinary associations. The bill outlines the eligibility criteria for individuals seeking sterilization services, which includes income limits and participation in government assistance programs. Additionally, it specifies the procedures for applying for financial assistance and the disbursement of funds.

Furthermore, the bill introduces the "companion animal fund" in the state treasury, which will consist of contributions from taxpayers who designate a portion of their income tax refunds to this fund. The bill modifies section 5747.113 to include the companion animal fund among the options for taxpayers to contribute to when filing their income tax returns. It also removes the previous limitation on the number of funds to which contributions could be made, allowing for the inclusion of the companion animal fund. The bill aims to enhance support for pet sterilization programs and ensure that funds are available for low-income pet owners.

Statutes affected:
As Introduced: 955.201, 5747.113