INC TX- PET ADOPTION CREDIT

Amends the Illinois Income Tax Act. Provides that each individual taxpayer is entitled to a credit in an amount equal to any adoption fees paid by the taxpayer during the taxable year in connection with the adoption of a cat or dog from a county animal control facility, a humane society, or an animal rescue organization, but not to exceed $100 per taxpayer in any taxable year. Provides that the credit may not be claimed for more than 3 animals in a taxable year. Provides that the credit is exempt from the Act's automatic sunset provisions. Effective immediately.