Section 18901.2.

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(a) Notwithstanding Section 13340 of the Government Code, all moneys transferred to the Prevention of Animal Homelessness and Cruelty Voluntary Tax Contribution Fund, shall be continuously appropriated and allocated as follows:

(1) To the Franchise Tax Board and the Controller for reimbursement of all costs incurred by the Franchise Tax Board and the Controller in connection with their duties under this article.

(2) To the Department of Food and Agriculture for allocation as follows:

(A) Up to 5 percent of the funds allocated to the department shall be used by the department for the development of a mechanism to provide ongoing public awareness through activities that will promote the charitable tax deduction for the fund and seek continued contributions. These activities may include convening a philanthropic roundtable, developing literature for use by the city, county, or city and county animal control agency or shelter that is current on its reporting requirements to the State Department of Public Health, Veterinary Public Health Section, a society for the prevention of cruelty to animals affiliate, or a humane society affiliate for dissemination, and whatever other activities are deemed necessary and appropriate to promote the fund.

(B) Up to two hundred fifty thousand dollars ($250,000) shall be distributed to, and used by, a city, county, or city and county animal control agency or shelter that is current on its reporting requirements to the State Department of Public Health, Veterinary Public Health Section for the sole purpose of supporting spay and neuter activities by that entity to prevent and eliminate cat and dog homelessness. From contributions received on and after January 1, 2020, a society for the prevention of cruelty to animals affiliate or a humane society affiliate is eligible for these funds if the society is under contract to provide all animal control services for a local public agency.

(C) The remaining moneys, if any, shall be used by programs designed to prevent and eliminate cat and dog homelessness or programs for the prevention, investigation, and prosecution of animal cruelty and neglect. The grants are to be distributed to a city, county, or city and county animal control agency or shelter that is current on its reporting requirements to the State Department of Public Health, Veterinary Public Health Section, a society for the prevention of cruelty to animals affiliate, or a humane society affiliate. A society for the prevention of cruelty to animals affiliate or a humane society affiliate shall be a California corporation, duly incorporated in the State of California, in active status, as described on the business search page of the Secretary of State’s internet website, and exempt from federal income taxation as an organization described in Section 501(c)(3) of the Internal Revenue Code.

(b) The Department of Food and Agriculture shall award grants through a competitive, project-specific grant process and shall be responsible for overseeing that grant program. A grantee shall not use a grant award for administrative expenses or for any purposes outside of California.

(c) The Department of Food and Agriculture may consult with the State Department of Public Health to develop the grant process and the oversight of the grant program.

(d) No Prevention of Animal Homelessness and Cruelty Voluntary Tax Contribution Fund money shall be used to supplant state General Fund money for any purpose.

(e) The Department of Food and Agriculture shall report on its internet website information provided by local public agencies regarding the process for awarding money, the amount of money spent on administration, and an itemization of how program funds were awarded.

(Amended by Stats. 2019, Ch. 327, Sec. 4. (SB 637) Effective January 1, 2020. Inoperative on January 1, 2023. Repealed on December 1, 2023, pursuant to Section 18901.3.)


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