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Bill > HB1073
PA HB1073
PA HB1073Providing for shelter animal adoption tax credit; and establishing the Shelter Animal Adoption Tax Credit Program.
summary
Introduced
03/31/2025
03/31/2025
In Committee
03/31/2025
03/31/2025
Crossed Over
Passed
Dead
Introduced Session
2025-2026 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; and establishing the Shelter Animal Adoption Tax Credit Program.
AI Summary
This bill establishes the Shelter Animal Adoption Tax Credit Program, which provides a financial incentive for individuals to adopt shelter animals in Pennsylvania. Under this program, taxpayers can claim a $100 tax credit for each shelter animal they adopt, with a maximum of three animals per taxable year. To qualify, the adopted animal must be a cat or dog from a pound, shelter, animal welfare organization, or rescue association, and must be spayed or neutered. Taxpayers must provide proof of adoption and ensure the animal's keeping does not violate any federal, state, or local laws. The tax credit can be applied to taxes imposed under Article III of the state tax code and is available for the taxable year in which the animal is adopted. Importantly, taxpayers cannot carry back, obtain a refund for, sell, or assign unused tax credits. The primary goal of this program is to encourage the adoption of shelter animals and help reduce the number of animals in shelters by providing a financial benefit to potential adopters. The bill will take effect 60 days after its enactment.
Committee Categories
Budget and Finance
Sponsors (17)
Steve Malagari (D)*,
Missy Cerrato (D),
Joe Ciresi (D),
Scott Conklin (D),
Bob Freeman (D),
José Giral (D),
Roni Green (D),
Nancy Guenst (D),
Carol Hill-Evans (D),
Joe Hohenstein (D),
Kristine Howard (D),
Mary Isaacson (D),
Tarik Khan (D),
Jeanne McNeill (D),
Danielle Otten (D),
Ben Sanchez (D),
Melissa Shusterman (D),
Last Action
Referred to Finance (on 03/31/2025)
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