Bill > HB2356

This bill amends the Tax Reform Code of 1971 to establish the Shelter Animal Adoption Tax Credit Program. The key provisions are: 1. Defines "shelter animal" as a cat or dog placed in a pound, shelter, society for the prevention of cruelty to animals, humane society, or rescue association. 2. Allows taxpayers to claim a $100 tax credit per adopted shelter animal, up to a maximum of three shelter animals per taxable year, as long as keeping the animal does not violate any applicable laws. 3. Requires taxpayers to provide proof of the animal being spayed/neutered and proof of adoption during the qualifying taxable year to claim the credit. 4. The tax credit can be applied to taxes imposed under Article III of the Tax Reform Code. 5. Unused tax credits cannot be carried back, refunded, sold, or assigned. 6. The bill takes effect 60 days after passage.