(a)
An individual may designate on the tax return that a contribution in excess of the tax liability, if any, be made to the Prevention of Animal Homelessness and Cruelty Fund established by Section 18901.1. That designation is to be used as a voluntary contribution on the tax return.
(b)
The contributions shall be in full dollar amounts and may be made individually by each signatory on a joint return.
(c)
A designation under subdivision (a) shall be made for a taxable year on the original return for that taxable year and once made is irrevocable. If payments and credits reported on the
return, together with any other credits associated with the taxpayer’s
account, do not exceed the taxpayer’s liability, the return shall be treated as though no designation has been made.
(d)
When another voluntary contribution designation is removed from the tax return, or as soon as space is available, whichever occurs first, the Franchise Tax Board shall revise the form of the return to include a space labeled the “Prevention of Animal Homelessness and Cruelty Fund” to allow for the designation permitted. The form shall also include in the instructions information that the contribution may be in the amount of one dollar ($1) or more and that the contribution shall be used to fund all of the following:
(1)
Programs designed to prevent and eliminate cat and dog homelessness.
(2)
Prevention, investigation, and prosecution of animal cruelty and neglect.
(e)
A deduction shall be allowed under Article 6 (commencing with Section 17201) of Chapter 3 of Part 10 for any contribution made pursuant to subdivision (a).