Authorizes a tax credit to offset fees from the adoption of rescue animals

HB 2731 creates a refundable tax credit for Missouri residents who adopt pets from animal shelters. It allows a credit of up to $125 per adoption (capped at two adoptions per year), covering adoption fees and associated medical/administrative costs. Taxpayers must submit a shelter receipt with their tax return, and the total annual credits are limited to $500,000. The credit is forfeited if the adopted animal is returned, abused, sold, or not properly cared for, with the program set to expire after six years unless renewed.