Establishes the rescued animals spay and neuter fund and allows taxpayers to contribute to it.

The bill creates the rescued animals spay and neuter fund, which will be jointly managed by the commissioner of agriculture and markets and the state comptroller. It authorizes the department of taxation and finance to include a check-off box on income tax returns for taxpayers to contribute money to the fund. Contributions will not reduce the amount of state tax owed. The fund will receive contributions from taxpayers, appropriations, and other sources. The commissioner of agriculture and markets will report annually on the fund's use, including disbursements, recipients, and financial plans.

Establishes the rescued animals spay and neuter fund and allows taxpayers to contribute to it.

The bill creates the rescued animals spay and neuter fund, which will be jointly managed by the commissioner of agriculture and markets and the state comptroller. It authorizes the department of taxation and finance to include a check-off box on income tax returns for taxpayers to contribute money to the fund. Contributions will not reduce the amount of state tax owed. The fund will receive contributions from taxpayers, appropriations, and other sources. The commissioner of agriculture and markets will report annually on the fund's use, including disbursements, recipients, and financial plans.