An Act establishing tax credits for the adoption of cats and dogs

This bill creates tax credits for taxpayers who adopt cats or dogs. It provides a $300 credit for adopting a cat and a $500 credit for adopting a dog in the taxable year of adoption. The credit directly reduces state income tax liability for qualifying adopters. The provision amends the tax code to include these specific adoption incentives, applying to all eligible taxpayers who adopt from shelters or rescues during the tax year.