Relates to providing a tax credit for spay or neuter services

This bill creates a tax credit for individual taxpayers who pay for spay or neuter services for cats or dogs. It allows an 80% credit on the actual cost, up to a maximum $200 per pet per tax year, for services performed by a licensed veterinarian in the state. Taxpayers must provide a receipt showing the cost to claim the credit, which applies to tax years beginning on or after January 1, 2025. The credit is available for spay/neuter services rendered in taxable years starting in 2025.