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Bill > HB1057


PA HB1057

PA HB1057
Providing for shelter animal adoption tax credit.


summary

Introduced
04/28/2023
In Committee
04/28/2023
Crossed Over
Passed
Dead
12/31/2024

Introduced Session

2023-2024 Regular Session

Bill Summary

Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An act relating to tax reform and State taxation by codifying and enumerating certain subjects of taxation and imposing taxes thereon; providing procedures for the payment, collection, administration and enforcement thereof; providing for tax credits in certain cases; conferring powers and imposing duties upon the Department of Revenue, certain employers, fiduciaries, individuals, persons, corporations and other entities; prescribing crimes, offenses and penalties," providing for shelter animal adoption tax credit.

AI Summary

This bill establishes the Shelter Animal Adoption Tax Credit Program in Pennsylvania, which allows taxpayers to claim a $100 tax credit per adopted shelter animal, up to a maximum of three animals per taxable year. To claim the credit, taxpayers must provide proof that the adopted animal has been spayed or neutered and was adopted during the qualifying taxable year. The credit can be applied to taxes imposed under Article III of the Tax Reform Code of 1971, and unused credits cannot be carried back, refunded, sold, or assigned.

Committee Categories

Budget and Finance

Sponsors (28)

Last Action

Referred to FINANCE (on 04/28/2023)

bill text


bill summary

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