Bill > S04940

This bill establishes a tax credit for the adoption of household pets from animal shelters or humane societies. The credit is worth up to $100 per pet, with a maximum of three pets per taxable year. The bill defines "household pet" as a dog, cat, or other domesticated animal kept primarily for companionship. Taxpayers must provide proof of spaying or neutering to claim the credit, which applies to adoptions in taxable years beginning on or after January 1, 2022.