Establishes a tax credit for the adoption of a dog or cat

This bill creates a $100 tax credit for individuals who adopt a dog or cat from a qualifying shelter, rescue group, or humane society. The credit applies to up to three pets per tax year, with the adoption occurring in 2025 or later. Taxpayers must provide proof of spaying or neutering to claim the credit. The policy directly affects pet adopters who meet the shelter requirements and pay state income tax.