RELATING TO THE SPAYING AND NEUTERING OF ANIMALS.

Establishes the Spay and Neuter Special Fund to reduce pet overpopulation, including the free-roaming cat population, and authorizes an income tax designation to provide revenues into the special fund. Requires cats over five months of age to be surgically sterilized unless covered by an intact cat declaration, and conditions the importation of intact cats on state and county declaration requirements, with certain exceptions. Appropriates funds. Effective 7/1/3000. (HD2)