DIGEST OF INTRODUCED BILL
Companion animal sterilization program. Establishes the Indiana companion animal sterilization fund (fund) and the Indiana companion animal sterilization program (program) under the administration of the board of veterinary medical examiners to reimburse veterinary services providers who participate in the program for furnishing spaying or neutering services on a dog or a cat owned or harbored by a Medicaid recipient at no charge to the Medicaid recipient. Adds the fund as a charitable purpose to which an individual may choose to give all or part of the individual's income tax refund. Imposes a fee of $50 on the sale of an unsterilized cat or dog at retail. Imposes a fee of $3 on each rabies vaccination performed by a veterinary services provider. Increases the fee collected from distributors of pet food paid annually for inspection of pet food sold in packages of 10 pounds or less from $50 to $80. Provides a tax credit against state tax liability to veterinary services providers who participate in the program and perform both: (1) a rabies vaccination; and (2) spay or neuter services; on a companion animal owned or harbored by a Medicaid recipient. Provides that the fee imposed on sales of unsterilized cats and dogs at retail, the fee imposed on rabies vaccinations performed by veterinarians, and the increases in the pet food inspection fee are paid into the fund. Appropriates money in the fund, other than money reserved for refunds, that is not otherwise appropriated.