Authorizes a tax credit for the adoption of certain animals

SB 1701 creates a Missouri state tax credit for individuals who adopt pets from animal shelters. Taxpayers can claim a credit of up to $125 per adoption (capped at two adoptions per year), based on adoption fees and associated costs. The credit requires a receipt from the shelter and expires if the adopted pet is returned, abused, or not properly cared for. The program has an annual $500,000 cap on total credits and will sunset after six years unless reauthorized.