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A BILL to amend and reenact §§ 3.2-6500 and 58.1-1708 of the Code of Virginia and to amend the Code of Virginia by adding sections numbered 3.2-6504.2, 3.2-6504.3, 3.2-6504.4, and 58.1-1707.1, relating to Companion Animal Surgical Sterilization Program and Fund established; report. Companion Animal Surgical Sterilization Program and Fund. Directs the Department of Agriculture and Consumer Services to establish the Companion Animal Surgical Sterilization Program and Fund to reimburse participating veterinarians for the surgical sterilizations they perform on eligible cats or dogs beginning July 1, 2027. The bill provides that a surcharge of $50 per ton of pet food distributed in the Commonwealth be deposited in the Fund and that such pet food be exempted from the existing litter tax. An animal will be eligible for sterilization under the Program beginning July 1, 2027, if it is a feral or free-roaming cat, is owned by a low-income individual, or is in the possession of a releasing agency such as an animal shelter.