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 will be a nonprofit organization that provides financial assistance to eligible organizations involved in animal welfare, such as shelters and veterinary associations. The bill outlines the eligibility criteria for individuals seeking sterilization services, which include income limits and participation in certain government assistance programs. Additionally, it specifies the procedures for applying for financial assistance and the disbursement of funds.

The bill also creates the "companion animal fund" within the state treasury, which will consist of contributions from taxpayers who designate part of their income tax refunds for this purpose. The language of the bill includes the insertion of the companion animal fund into the list of funds that taxpayers can contribute to, while deleting references to previous funds that are no longer applicable. The tax commissioner is tasked with providing information on the income tax return forms regarding the purpose of the companion animal fund, ensuring transparency for taxpayers. Overall, the bill aims to enhance support for pet sterilization programs and promote responsible pet ownership among low-income families.

Statutes affected:
As Introduced: 955.201, 5747.113