HB 364: RELATING TO ANIMAL CONTROL.

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 that female cats over the age of three months and male cats over the age of five months be surgically sterilized, with certain exceptions.  Authorizes county animal control authorities to establish and enforce a permit program to allow the responsible breeding of cats.  Establishes minimum requirements for breeding permits and penalties.  Appropriates funds.  Effective 7/1/3000.  Applies to taxable years after 12/31/2025.  (HD1)