Sec. 1. 7 MRSA §3906-B, sub-§2, as amended by PL 1997, c. 690, §1, is further amended to read:

2. Animal Welfare Fund. The commissioner shall deposit all license fees received pursuant to chapters 721, 723, 725 and 735 in a separate account established by the Treasurer of State and known as the Animal Welfare Fund. The Animal Welfare Fund is also the repository for funds donated through an income tax checkoff pursuant to Title 36, section 5284-A. This account does not lapse, but continues from year to year. The commissioner shall pay from the Animal Welfare Fund the expense of furnishing blanks, stickers and tags, travel expenses and salaries for necessary personnel, payments to animal shelters and expenses incurred in the administration of this Part.

Sec. 2. 36 MRSA §5284-A is enacted to read:

§5284-A.__Animal welfare

1.__Animal Welfare Fund.__Taxpayers who, when filing their return, are entitled to a refund under this Part may designate that a part of that refund be paid into the Animal Welfare Fund established pursuant to Title 7, section 3906-B.__A taxpayer who is not entitled to a refund under this Part may contribute to the Animal Welfare Fund by including with that taxpayer's return sufficient funds to make the contribution.__Each individual income tax return form must contain a designation in substantially the following form:__"Contribution to the Animal Welfare Fund:__(__) $5, (__) $10, (__) $25 or (__) Other $____."

2.__Contributions credited to Animal Welfare Fund. The State Tax Assessor shall determine annually the total amount contributed pursuant to subsection 1.__Prior to the beginning of the next year, the State Tax Assessor shall deduct the cost of administering the animal welfare checkoff, but not exceeding $5,000 annually, and report the remainder to the Treasurer of State, who shall credit that amount to the Animal Welfare Fund, which is established pursuant to Title 7, section 3906-B.

SUMMARY

This bill establishes a voluntary income tax checkoff to earmark funds to the Animal Welfare Fund, administered by the Department of Agriculture, Food and Rural Resources, to support animal welfare programs and efforts of the department.