Bill > HB674

This bill amends the Tax Reform Code of 1971 to establish the Shelter Animal Adoption Tax Credit Program. The bill allows taxpayers who adopt a shelter animal (a cat or dog placed in a pound, shelter, society for the prevention of cruelty to animals, humane society, or rescue association) to claim a tax credit of $100 per adopted animal, up to a maximum of three animals per taxable year. Taxpayers must provide proof that the adopted animal has been spayed or neutered and proof of adoption during the qualifying taxable year to claim the tax credit, which can be applied to taxes imposed under Article III. The bill prohibits taxpayers from carrying back, obtaining a refund of, selling, or assigning any unused tax credit.