Bill > HB1591

This bill creates a nonrefundable income tax credit for individuals who incur veterinary care expenses for retired police canines during tax years 2025-2029. Specifically, the bill defines a "retired police canine" as a dog that has served at least five years with law enforcement or correctional facilities, or has retired earlier due to an on-duty injury. "Veterinary care" is defined as medical treatment provided by a licensed veterinarian. Taxpayers can claim a credit equal to the lesser of their actual veterinary care costs or $1,500 per retired police canine, with only one credit allowed per canine and only one spouse in a married couple able to claim the credit if filing separately. If the credit amount exceeds the taxpayer's tax liability in a given year, the unused portion can be carried forward and applied to taxes in the next five consecutive years. The Tax Commissioner is required to develop guidelines for claiming this credit, and these guidelines will be exempt from the standard administrative process requirements, making them easier to implement quickly.

Budget and Finance

https://lis.virginia.gov/bill-details/20251/HB1591