Bill > A00286

This bill establishes a tax credit of up to $100 per household pet adopted from a qualifying animal shelter or humane society, with a maximum of three pets per taxable year. The credit applies to individuals who provide proof of pet ownership and proof that the adopted animal was spayed or neutered. The bill defines a "household pet" as a domesticated animal kept primarily for companionship and a "qualifying animal shelter" as a municipal pound, duly incorporated animal welfare organization, or a shelter located in a city with a population of two million or more. The tax credit is available for adoptions in taxable years beginning on or after January 1, 2020.